AMAN REFRIGERATION PRIVATE LIMITED

CIN:U29306DL2013PTC252994
FIRST FLOOR, H.NO-B-9/147, SEC-4, ROHINI, NORTH WEST DELHI, NEW DELHI-110085
BALANCE SHEET FOR THE YEAR ENDED 31ST MARCH, 2021

Figures as at the end of

Figures as at the end of
Particulars Note No. previous reporting
current reporting period
period
I. EQUITY AND LIABILITIES
(1) Shareholder's Funds
(a) Share Capital 1 100,000.00 100,000.00
(b) Reserves and Surplus 2 2,466,049.56 97,254.73
(c) Money received against share warrants - -

(2) Share Application money pending allotment - -

(3) Non-Current Liabilities

(a) Long-Term Borrowings 3 6,714,243.00 1,014,243.00
(b) Deferred Tax Liabilities (Net) 2,316.50 -
(c) Other Long Term Liabilities 4 - -
(d) Long Term Provisions 5 - -

(4) Current Liabilities

(a) Short-Term Borrowings 6 - -
(b) Trade Payables 7 16,223,579.53 6,292,923.71
(c) Other Current Liabilities 8 3,453,914.06 6,389,937.26
(d) Short-Term Provisions 9 353,286.00 56,400.00
Total Equity & Liabilities 29,313,388.65 13,950,758.70
II.ASSETS
(1) Non-Current Assets
(a) Fixed Assets 10 -
(i) Gross Block 3,317,363.20 -
(ii) Depreciation 7,719.00 -
(iii) Net Block 3,309,644.20 -
(b) Non-current investments 11 4,977,650.00 3,100,650.00
(c) Deferred tax assets (net) - -
(d) Long term loans and advances 12 - -
(e) Other non-current assets 13 - -

(2) Current Assets - -

(a) Current investments 14 - -
(b) Inventories 15 467,500.00 4,078,400.00
(c) Trade receivables 16 16,104,594.46 531,716.83
(d) Cash and cash equivalents 17 1,781,923.07 5,644,615.87
(e) Short-term loans and advances 18 658,029.92 530,631.00
(f) Other current assets 19 2,014,047.00 64,745.00
Total Assets 29,313,388.65 13,950,758.70
See accompanying notes to the financial statements
AUDITORS' REPORT
AUDITED IN TERMS OF OUR SEPARATE REPORT OF EVEN DATE

FOR V.RAWAL & CO FOR AMAN REFRIGERATION PRIVATE LIMITED

CHARTERED ACCOUNTANTS
ICAI Regn. No. 011303N

AMAN SUMAN
CA. VINOD RAWAL DIRECTOR DIRECTOR
FCA DIN: 06564782 DIN: 06564789
PARTNER
MEMBERSHIP NO. 087389
PLACE : NEW DELHI
DATE: 27/11/2021
UDIN: 22087389AAAABQ1684
 2466049.56

1,662,400.00
- -
(1,662,400.00)
 AMAN REFRIGERATION PRIVATE LIMITED
CIN:U29306DL2013PTC252994
FIRST FLOOR, H.NO-B-9/147, SEC-4, ROHINI, NORTH WEST DELHI, NEW DELHI-110085
PROFIT AND LOSS ACCOUNT FOR THE YEAR ENDED 31ST MARCH, 2021

Figures as at the end of

Figures as at the end of
Sr. No Particulars Note No previous reporting
current reporting period
period
I Revenue from operations 21 54,053,499.00 5,168,225.00
II Other Income 22 175,124.09 1,850,232.24
III III. Total Revenue (I +II) 54,228,623.09 7,018,457.24
IV Expenses:
Cost of materials consumed 23 45,659,207.52 7,027,380.00
Purchase of Stock-in-Trade -
Changes in inventories of finished goods, work-in-
progress and Stock-in-Trade 24 3,610,900.00 (3,853,000.00)
Employee Benefit Expense 25 1,200,000.00 1,200,000.00
Financial Costs 26 2,810.17 708.00
Depreciation and Amortization Expense 27 7,719.00 -
Other Expenses 28 726,481.07 2,435,183.61
Total Expenses (IV) 51,207,117.76 6,810,271.61
Profit before exceptional and extraordinary items and
V tax (III - IV) 3,021,505.33 208,185.63 3,233,905.33 -212400 3,021,505.33
212,400.00 -
VI Exceptional Items - -

VII Profit before extraordinary items and tax (V - VI) 3,021,505.33 208,185.63

VIII Extraordinary Items - -

IX Profit before tax (VII - VIII) 3,021,505.33 208,185.63

X Tax Expense:
(1) Current tax 650,394.00 38,520.00
(2) Deferred tax 2,316.50 -

Profit(Loss) from the perid from continuing operations

XI (IX-X) 2,368,794.83 169,665.63

XII Profit/(Loss) from discontinuing operations - -

XIII Tax expense of discontinuing operations - -

Profit/(Loss) from Discontinuing operations (XII - XIII)

XIV 2,368,794.83 169,665.63

XV Profit/(Loss) for the period (XI + XIV) 2,368,794.83 169,665.63

XVI Earning per equity share:

(1) Basic 236.88 16.97
(2) Diluted
See accompanying notes to the financial statements
AUDITORS' REPORT
AUDITED IN TERMS OF OUR SEPARATE REPORT OF EVEN DATE

FOR V.RAWAL & CO

CHARTERED ACCOUNTANTS FOR AMAN REFRIGERATION PRIVATE LIMITED
ICAI Regn. No. 011303N

CA. VINOD RAWAL AMAN SUMAN

FCA DIRECTOR DIRECTOR
PARTNER DIN: 06564782 DIN: 06564789
MEMBERSHIP NO. 087389
PLACE : NEW DELHI
DATE: 27/11/2021
UDIN: 22087389AAAABQ1684
Notes Forming Integral Part of the Balance Sheet as at 31st March, 2021

Note:1 Share Capital

Sr. No Particulars Current Year Previous Year
1 AUTHORIZED CAPITAL
10000 Equity Shares of Rs. 10/- each. 100,000.00 100,000.00

100,000.00 100,000.00

2 ISSUED , SUBSCRIBED & PAID UP CAPITAL

To the Subscribers of the Memorandum
10000 Equity Shares of Rs. 10/- each, Fully 100,000.00 100,000.00
Paid up Share capital by allotment
Equity Shares of Rs. 10/- each, Fully

Total 100,000.00 100,000.00

(1.1) Name of Shareholder holding more than 5% shares with their shareholding
Sr. No Name of shareholder Shareholding
in number in %
1 Aman 2,500 25.00%
2 Suman 7,500 75.00%

(1.2) Reconcilation of Number of shares O/S

Opening Number of Shares 10,000
Add :- Share Issued during the year -
Less :- Share forfeited during the year -
Closing Number of Shares 10,000

(1.3) Quantitative data for preceding five years (in numbers)

Sr. No Particulars 31.03.2020 31.03.2019 31.03.2018 31.03.2017 31.03.2016

1 Shares alloted as fully paid up pursuant to contract

without payment being received in cash
- Equity Shares Nil Nil Nil Nil Nil
- Preference Shares Nil Nil Nil Nil Nil

2 Fully Paid up Bonus Shares

- Equity Shares Nil Nil Nil Nil Nil
- Preference Shares Nil Nil Nil Nil Nil

3 Shares Bought Back

- Equity Shares Nil Nil Nil Nil Nil
- Preference Shares Nil Nil Nil Nil Nil

(1.4) Other Information

Sr. No Particulars Remarks
1 Right,Preferences and Restrictions relating to
- Equity Shares
Dividend Nil
Repayment of capital Nil
- Preference Shares
Dividend Nil
Repayment of capital Nil

2 Shares held by
Equity Shares
 - Holding Company Nil
- Ultimating Holding Company Nil
- Subsidiary of Ultimate Holding/Holding Co Nil
- Associates of Ultimate holding/Holding Co Nil

Preference Shares
- Holding Company Nil
- Ultimating Holding Company Nil
- Subsidiary of Ultimate Holding/Holding Co Nil
- Associates of Ultimate holding/Holding Co Nil

3 Shares Reserved for issue under option

Terms Nil
Amount Nil

4 Convertible shares/debentures Nil

5 Calls unpaid
- By Directors Nil
- By Officers Nil

6 Forfeited Shares (amount originally paid up) Nil

Note:2 Reserve & surplus

Sr. No. Particulars Previous Year Addition Deletion Current Year
1 Capital Reserve - - - -
2 Capital Redemption Reserve - - - -
3 Securities Premium reserve - - - -
4 Debenture Redeemption Reserve - - - -
5 Revaluation Reserve - - - -
6 Shares Option Outstanding Account - - - -
7 Other Reserve
8 Surplus (Profit & Loss Account) 97,254.73 2,368,794.83 - 2,466,049.56

97,254.73 2,368,794.83 - 2,466,049.56

Non-current Liabilities
Note:3 Long Term Borrowings
Guaranted by Continuing default (if
Secured/
Sr. No Particulars Nature of Security (Director/other Current Year Previous Year any)
Unsecured
(1) (2) (If secured) ) (6) (7) Period Amount
(3)
(5) (8)
1 Bonds / Debentures - -
2 Term Loan
- From Bank -
- From Other Parties -
3 Deferred Payment Liabilities -
4 Deposit -
5 Loans & Advances From Related Parties Unsecured 6,689,243.00 989,243.00
6 Long Term Maturities of Finance lease obligation - -
7 Other Loans & Advances (Specify nature) Unsecured 25,000.00 25,000.00

Total 6,714,243.00 1,014,243.00

(3.1) Other Information on Long term Borrowings

Sr. No Particulars Remarks
Info of redeemed bond/deb for which co has power
1 to reissue Nil
2 Terms of repayment of term loans & other loans Nil
 Note:4 Other Long Term Liabilities
Sr. No Particulars Current Year Previous Year
1 Trade Payables - -
2 Others - -

Total - -

Note:5 Long Term Provisions

Sr. No Particulars Current Year Previous Year
1 Provision for Employee Benefits - -
2 Others ( Specify Nature) - -

Total - -

Current Liabilities
Note:6 Short Term Borrowings
Guaranted by
Secured/ Default (if any)
Sr. No Particulars Nature of Security (Director/other Current Year Previous Year
Unsecured Period Amount
(1) (2) (If secured) ) (6) (7)
(3) (8)
(5)
1 Loan Repayable on Demand
- From Bank - -
- From Other Parties - -
2 Loans & Advances From Related Parties - -
3 Depsoits - -
4 Other Loans & Advances (Specify nature) - -
Total -

Note:7 Trade Payables *

Sr. No Particulars Current Year Previous Year
1 Trade Payables 16,223,579.53 6,292,923.71

Total 16,223,579.53 6,292,923.71

* Only those related to Purchase of Goods & Receipts of Service

Note:8 Other Current Liabilities

Sr. No Particulars Current Year Previous Year
1 Current maturities of Long Term Debt - -
2 Current maturities of Finance Lease Obligations - -
3 Interest Accrued but not due on borrowings - -
4 Interest Accrued but due on borrowings - -
5 Income Received in advance - -
6 Unpaid Dividends - -
Unpaid Matured Deposits and Interest accrued
7 thereon - -
Unpaid Matured Debenture and Interest accrued
8 thereon - -
9 Other payable (specify nature) - 6,389,937.26
10 Advance from customer 3,453,914.06 -

Total 3,453,914.06 6,389,937.26

Note:9 Short Term Provisions

Sr. No Particulars Current Year Previous Year
1 Provision for Employee Benefits
EPF Payable - -
 2 Others ( Specify Nature)
- Director Remuneration Payable
- Audit Charges Payable - 35,400.00
- Professional Fee Payable
- Electricity Payable
- Internet Expenses Payable
- Mobile Expenses Payable
- Security Expenses Payable
- Roc Fee Payable
- Salary Payable
- Provision for Taxation
- Aman Imprest A/c 122,767.00
- Suman Imprest A/c 200,000.00
- TDS Payable 9,519.00 -
- Tax consultant 21,000.00 21,000.00
- V. Rawal Management Services - -

Total 353,286.00 56,400.00

Non Current Assets

Note:10 Fixed Assets
Gross Block Depreciaton Net Block

Sr. No Particulars Rate Addition

Value at the Value at the Deductio Value at the WDV as on WDV as on
Addition Deletion Value at the end during the
beginning beginning n during end 31.03.2021 31.03.2020
year
the year

I Tangible Assets
1 Bike Splender + 9.50% - 77,319.00 - 77,319.00 - 2,817.00 - 2,817.00 74,502.00 -
2 LENOVO LAPTOP 82FG00BPIN 31.67% - 55,932.20 - 55,932.20 - 4,902.00 - 4,902.00 51,030.20 -
SUB TOTAL (A) - 133,251.20 - 133,251.20 - 7,719.00 - 7,719.00 125,532.20 -

II Intangible Assets
1 Goodwill - - - - - - - - -
2 Brands/trademark - - - - - - - - -
3 Computer Software - - - - - - - - -
4 Mastheads and Publishing Titles - - - - - - - - -
5 Mining Rights - - - - - - - - -
6 Copyrights and patents and other intellectual property - - - - - - - - -
7 Recipes, formulae, models,designs and prototype - - - - - - - - -
8 Licenses and franchise - - - - - - - - -

SUB TOTAL (B) - - - - - - - - - -

III Capital Work-in-progress
1 Building Under Construction - 3,184,112.00 - 3,184,112.00 - - - - 3,184,112.00 -

SUB TOTAL (C) - 3,184,112.00 - 3,184,112.00 - - - - 3,184,112.00 -

IV Intangible Assets Under Development - - - - - - - - -

SUB TOTAL (D) - - - - - - - - - -

Total [A + B + C + D] (Current Year) - 3,317,363.20 - 3,317,363.20 - 7,719.00 - 7,719.00 3,309,644.20 -

(Previous Year) - -
* Asset under lease shall be separately disclosed
** Reconcilation of Gross and net carrying amount of each class of assets acquired through business acquistion and other adjustment (with dep) shall be disclosed
*** Amount written off/increased due to revaluation should be separately disclosed for 5 yrs
Note:11 Non Current Investment
Sr. No Particulars Current Year Previous Year
1 Investment in Property 3,100,650.00 3,100,650.00
2 Investment in Equity Instrument - -
3 Investment in Preference shares - -
4 Investment in Government or Trust Securities - -
5 Investment in Debentures & Bonds - -
6 Investment in Mutual Fund - -
7 Investment in Partnership Firm - -
8 FD 1,877,000.00 -

Total 4,977,650.00 3,100,650.00

(11.1) Other Information regarding Non Current Investment

Sr. No Particulars Remarks
1 Bodies corporate in which investment made
- Associates Nil
- Subsidiaries Nil
- Joint Ventures Nil
- Controlled special purpose entity Nil

Basis of valuation of Investment valued other than

2 cost Nil

3 Quoted Investment
- Amount Nil
- Market Value Nil

4 Unquoted Investment Nil

5 Provision for Dimunition in value of Investment Nil

Note:12 Long Term Loan & Advances

Sr. No Particulars Current Year Previous Year
I) Capital Assets
a) Secured, Considered Good : - -
b) Unsecured, Considered Good : - -
c) Doubtful - -

II) Security Deposit

a) Secured, Considered Good :
Earnest Money Deposit - -
Other Deposit - -
b) Unsecured, Considered Good : - -
c) Doubtful - -

III) Loans & Advances to related parties - -

IV) Other Loans & Advances - -

Total - -

Note:13 Other Non Current Assets

Sr. No Particulars Current Year Previous Year
1 Long Term Trade Recievables - -
a) Secured, Considered Good : - -
b) Unsecured, Considered Good : - -
c) Doubtful - -
2 Others - -
 Total - -

(13.1) Separate disclosure for following parties

Sr. No Particulars Current Year Previous Year
1 Debts due by Directors - -
2 Debts due by other officers - -

3 Debts due by them Severally or jointly with any other - -

4 Debts due by firms in which any director is partner - -

Debts due by Private cos in which any director is

5 director or member - -

Total - -

Current Assets
Note:14 Current Investment
Sr. No Particulars Current Year Previous Year
1 Investment in Equity - -
2 Investment in Prefrence Shares - -
3 Investment in Govt Securities - -
4 Investment in debentures & Bonds - -
5 Investment in Mutual Fund - -
6 Investment in Partnership Firm - -

Total - -

(14.1) Other Information regarding Current Investment

Sr. No Particulars Remarks
1 Bodies corporate in which investment made
- Associates Nil
- Subsidiaries Nil
- Joint Ventures Nil
- Controlled special purpose entity Nil

Basis of valuation of Investment valued other than

2 cost Nil

3 Quoted Investment
- Amount Nil
- Market Value Nil

4 Unquoted Investment Nil

5 Provision for Dimunition in value of Investment Nil

Note:15 Inventories
Sr. No Particulars Mode of Valuation Current Year Previous Year
1 Raw Material - -
2 Work-in-Progress - -
3 Finished Goods 467,500.00 4,078,400.00
4 Stock-in-Trade Cost/Mkt Value - -
5 Stores & Spares - -
6 Loose Tools - -
7 Other With Job Worker - -
8 Goods-in-transit - -
Total 467,500.00 4,078,400.00
Note:16 Trade Receivables.
Sr. No Particulars Current Year Previous Year
1 Outstanding for more than six months
a) Secured, Considered Good : - -
b) Unsecured, Considered Good : - -
c) Doubtful - -
2 Others
a) Secured, Considered Good : - -
b) Unsecured, Considered Good : 16,104,594.46 531,716.83
c) Doubtful - -
Total 16,104,594.46 531,716.83

(16.1) Separate disclosure for following parties

Sr. No Particulars Current Year Previous Year
1 Debts due by Directors - -
2 Debts due by other officers - -

3 Debts due by them Severally or jointly with any other - -

4 Debts due by firms in which any director is partner - -

Debts due by Private cos in which any director is

5 director or member - -

Total - -

Note:17 Cash & Cash Equivalents

Sr. No Particulars Current Year Previous Year
Cash & Cash Equivalents
1 Balance with Banks 1,776,159.21 5,608,782.01
2 Cheques,drafts on hand - -
3 Cash in hand 5,763.86 35,833.86
4 Others (specify nature) - -

Total 1,781,923.07 5,644,615.87

(17.1) Other Information regarding Cash & Cash Equivalents

Sr. No Particulars Current Year Previous Year

1 Earmarked Balances with Bank (e.g.unpaid dividend) - -

Balance with bank to extent held as margin money

or security against borrowings,guarantees,other
2 commitments
- -

3 Repatriation restrictions - -

4 Bank deposit with more than 12 months maturity - -

Note:18 Short Term Loan & Advances

Sr. No Particulars Current Year Previous Year
1 Loans & Advances from related parties
a) Secured, Considered Good : - -

b) Unsecured, Considered Good : - -

c) Doubtful - -

2 Others
 Advance Recoverable in cash or in kind or for value to be considered good
Security Deposit - -
Accrued interest - -
Balance with Revenue Tax Authorities - -
Duties & Taxes 658,029.92 530,631.00

Total 658,029.92 530,631.00

(18.1) Separate disclosure for following parties

Sr. No Particulars Current Year Previous Year
1 Debts due by Directors - -
2 Debts due by other officers - -

3 Debts due by them Severally or jointly with any other -

4 Debts due by firms in which any director is partner - -

5 Debts due by Private cos in which any director is

director or member - -

Total - -

Note:19 Other Current Assets

Sr. No Particulars Current Year Previous Year
1. Corporate Tax Advance
2. Miscllaneous Expense Assets
3 Advance to supplier 1,848,932.00 -
4 Advance Tax -
5 Income Tax Refund Receivable 165,115.00
6 TDS & TCS Receivable - 64,745.00

Total 2,014,047.00 64,745.00

Note:20 Additional Notes

1 Contingent Liabilities
Sr. No Particulars Current Year Previous Year
Claims against the company not acknowledged as
1 Nil N.A.
debt
2 Guarantees Nil N.A.
3 Other money for which Co is contingent liable Nil N.A.

Total - -

2 Commitments
Sr. No Particulars Current Year Previous Year

Estimated amount of contracts remaining to be

1 Nil N.A.
executed on capital account and not provided for

2 Uncalled liability on shares partly paid Nil N.A.

3 Other Commitments (specify nature) Nil N.A.

Total - -

3 Others
Sr. No Particulars Remarks
1 Amount of Proposed dividend & related EPS
- Equity Shares Nil
- Preference shares Nil
2 Arrears of Fixed Cumulative dividend on Pref Share Nil

3
Use of Unutilised proceeds of Securities issued for
Specific purpose (if not used for specific purpose) Nil

Whether Board is of opinion that assets (other than

4 fixed assets and non current Investments) have a
realisable value less than at which they are stated)
(y/n) No
 11-Nov-20 31-Mar-21 140
20-Dec-20 31-Mar-21 101

Deferred Tax Calculation

Dep as per Co. Act, 2013 7,719.00
Dep as per Income Tax Act, 1956 16,985.00
(9,266.00)
Rate of Tax as per Normal Provision 25%
Deferred Tax Assets/(Liab) (2,316.50)
Notes Forming Integral Part of the Balance Sheet as at 31st March, 2021

Note : 21Revenue from Operations

Sr. No Particulars Current Year Previous Year
1 Sale of Products 52,124,499.00 5,168,225.00
2 Sale of Services - -
3 Other operating Revenue 1,929,000.00 -

Total 54,053,499.00 5,168,225.00

Note :22 Other income

Sr. No Particulars Current Year Previous Year
1 Interest Income - 970.00
2 Dividend Income - -
3 Net Gain/loss on sale of investments - -
4 Discount received - 1,610,866.08
5 Misc Income 174,413.20 238,396.16
6 Rounding Off 710.89
Total 175,124.09 1,850,232.24

Note:23 Cost of Material Consumed

Sr. No Particulars Current Year Previous Year
a) PURCHASES OF RAW MATERIALS AND STORES
1 Stores & Consumables 39,389,408.52 7,027,380.00
Sub-total (a) 39,389,408.52 7,027,380.00
b) DIRECT/PRODUCTIONS EXPENSES
Frieght 2,094,428.00 -
Job Work Exp 3,445,320.00 -
Packing Exp - -
Wages 730,051.00 -
Sub-total (b) 6,269,799.00 -

Total 45,659,207.52 7,027,380.00

Note:24 Change in Inventories

Sr. No Particulars Current Year Previous Year
1 Finished Goods
Opening Stock 4,078,400.00 225,400.00
Closing Stock 467,500.00 4,078,400.00

2 WIP
Opening Stock - -
Closing Stock - -

Total 3,610,900.00 (3,853,000.00)

Note:25 Employee Benefit Expense

Sr. No Particulars Current Year Previous Year
1 Salaries - -
2 Staff welfare Exp - -
3 Directors Remuneration 1,200,000.00 1,200,000.00

Total 1,200,000.00 1,200,000.00

Note:26 Finance Costs

Sr. No Particulars Current Year Previous Year
1 Interest Expense - -
2 Bank Charges 2,810.17 708.00
3 Other Borrowing Costs - -
Applicable net gain/loss on foreign
4 currency translation & transactions - -

Total 2,810.17 708.00

Note:27 Depreciation & Amortized Costs

Sr. No Particulars Current Year Previous Year
1 Depreciation 7,719.00 -
2 Preliminary Exp W/o - -

Total 7,719.00 -

Note:28 Other Exp

Sr. No Particulars Current Year Previous Year
1 Audit Fees 60,000.00 35,400.00
2 Bad Debts - 1,949,567.00
3 Freight & Cartage - 248,243.82
4 INSURANCE EXP - 31,861.00
5 Misc Expenses 6,767.07 4,000.00
6 Professional Charges (Legal) 132,000.00 88,566.00
7 Roc Exps 22,500.00 17,500.00
8 Rounding Off - (604.21)
9 Tender Charges - 39,650.00
10 Travelling Exps. 102,122.00 21,000.00
11 Courier Exp 1,492.00 -
12 Certificate Exp 5,000.00 -
13 Rent 95,000.00 -
14 Wages 22,000.00 -
15 Site Exp 67,200.00 -
16 CGTMSE Fees - Branch 212,400.00 -
Total 726,481.07 2,435,183.61

Note:29 Additional Information

Sr. No Particulars
Any Item of Income or Expenidture
which exceeds 1% of Revenue from
1
operations or Rs.1,00,000.00, whichever is
higher (Specify nature)

2 Payment to Auditors as
a) Auditors 60,000.00 35,400.00
b) for taxation matters
c) for Company Law Matters
d) for management services -
e) for other services -
f) for reimbursement of expenses -

3 Items of Exceptional & Extraordinary nature

(specify nature) Nil Nil

4 Prior Period Items (Specify nature) Nil Nil

5 Expenditure incurred on following:-

- Consumption of store &spare parts -
- power & fuel
- Rent
- Repair to buildings -
- Repairs to machinery -
- Insurance -
- Rates & Taxes, excluding , taxes on income -
- Miscellaneous Exp 102,122.00 21,000.00

6 Dividends from subsidiary companies Nil Nil

7 Provision of losses of subsidiary companies Nil Nil

8 Value of Imports ( on CIF Basis)

- Raw Materials Nil Nil
- Component & Spare Parts Nil Nil
- Capital Goods Nil Nil

9 Expenditure in foreign Currency

- Royalty Nil Nil
- Know-How Nil Nil
- Professional & Consultation fee Nil Nil
- Interest Nil Nil
- Other matters Nil Nil

Total Value if all imported raw

10
materials,spare parts and components
consumed during financial year Nil Nil

11 Earnings in foreign exchange

- Export of goods calculated on F.O.B basis Nil Nil
- Royalty/Know How/Professional fee Nil Nil
- Interest & Dividend Nil Nil
- Other Income, indicating nature Nil Nil

Amount remitted in foreign currencies on

12 account of dividends (specify number of non-
residents S/H ,S/holding & year Nil Nil
 Annexures of Balance Sheet

Loans from Related Parties

S . No Particulars Current Year Previous Year
1 Aman 3,425,243.00 325,243.00
2 Suman 1,264,000.00 664,000.00
3 Devki Nandan 2,000,000.00 -
Total 6,689,243.00 989,243.00

Sundry Debtors
S . No Particulars Current Year Previous Year
1 Rich Graviss Product Pvt. Ltd. 531,716.83 531,716.83
2 Durma Cold Store & Allied Indd. 489,700.00 -
3 Praj Industries Ltd 10,730,393.00 -
4 RFK Green Food Park Pvt Ltd 4,093,184.63 -
5 Sparsh Industries 259,600.00 -
Total 16,104,594.46 531,716.83

Trade Payables
S . No Particulars Current Year Previous Year
1 Aijaz Ahmad Dar 1,298.00 -
2 ALFA LAVAL INDIA PRIVATE LTD. 509,223.26 37,223.26
3 AMAN - 430,000.00
4 CLASSIC ENGINEERING CO - 1,591,540.00
5 Data Ref Industries 1,298,987.00 1,298,987.00
6 FLOWDYNE ENTERPRISES 236,000.00 672,600.00
7 GREEN LOGISTC SOLUTIONS 55,047.00 -
8 G.R.R ENTERPRISES 1,123,283.00 -
9 HASH CONNECT INTEGRATED SERVICES PRIVATE LIMITED 1,999.00 -
10 HINDUSTAN REFRIGERATION STORES 222,130.00 -
11 INTERGLOBE
JYOTI MAHAJAN AVIATION LIMITED 3,150.00 -
12 40,692.00 -
13 KABLETRONIC CONNECT 172,587.00 -
14 KINGSPAN JINDAL PVT LTD, 704,855.00 (126,267.00)
15 Mahavir Mill Store Co 1,000,000.00 -
16 MRP ENGINEERS - (38,208.00)
17 NAZIR AHMAD MIR 5,986.14 -
18 PSP Techno Engineers Pvt Ltd 1,189,000.00 -
19 RAJENDER KUMAR GUPTA 4,500.00 -
20 S.M Refrigeration Pvt. Ltd. - 1,495,873.00
21 Spicejet Limited (Delhi) 4,074.00 -
22 SUMAN - 480,000.00
23 SPIROTECH HEAT EXCHANGERS PVT. LTD. 1,445,040.00 -
24 STAR COOLERS & CONDENSERS PVT LTD 240,000.00 -
25 Sundry Creditor 5,847,872.57 406,679.31
26 TATA SIA AIRLINES LIMITED 5,670.00 -
27 TCI EXPRESS LTD - 8,321.14
28 VIJAY SALES CORPORATION 285,638.00 -
29 V RAWAL & CO. 85,675.00 36,175.00
30 V RAWAL MANAGEMENT CONSULTANTS PVT LTD 5,000.00 -
31 WAZID ALI KHAN 1,760.56 -
32 Sat Saheb Enterprises - Branch Creditor 1,734,112.00 -
Total 16,223,579.53 6,292,923.71
 Other Payable
S . No Particulars Current Year Previous Year
1 Aman Enterprises - 821,137.26
2 Delhi Azadpur Cold Store - 190,000.00
3 Pepsico India Holdings Pvt Ltd. (Aurangabad) - 218,150.00
4 Shree Seth Sawariya Cold Store - 296,650.00
5 RFK GREENS FOOD PARK PVT LTD - 4,844,900.00
6 FRORE REFTEK PRIVATE LIMITED - 19,100.00
Total - 6,389,937.26

Advance From Customers

S . No Particulars Current Year Previous Year
1 Aman Enterprises 2,730,014.06 -
2 Delhi Azadpur Cold Store 190,000.00 -
3 FRORE REFTEK PRIVATE LIMITED 19,100.00 -
4 Pepsico India Holdings Pvt Ltd. (Aurangabad) 218,150.00 -
5 Shree Seth Sawariya Cold Store 296,650.00 -
Total 3,453,914.06 -

Advance to Supplier
S . No Particulars Current Year Previous Year
1 ASHISH LOGISTICS 390.00 -
2 A TO Z EXPRESS GOODS CARRIERS INDIA PVT LTD 2,418.00 -
3 Delhi Shopian Transport Company 720.00 -
4 Himal Supply (India) Pvt. Ltd. 200,000.00 -
5 M.D LOGISTICS 413.00 -
6 MRP ENGINEERS 524,991.00 -
7 RAJDULARI STORAGE SYSTEMS PVT LTD 1,120,000.00 -
Total 1,848,932.00 -