Notes to Accounts of Adarsh Plant Protect Ltd.

Mar 31, 2024

am >; ^ w< amen ini* i» a pmeerc or cor«*v<»r» obugeboR aa a meed o» a pet; t

la aa natinaa Be rain an nan a» a me agreed aa a wanaaana aaaai on> aben na nMtnmn a xtrtuaby cental

M re abaci er me »*e .aca o* money a nalanaa pro<ae n (a piwar Oua lo re paiMpa uf laa io me op-reed aa a Onanta .watt

n-aaam ab*gaaene anting -noer onaraua tomca am mcogmeta ana naaa-red aa provieene An anareua Conrad a conadaee la auat <*nan a trirad useer utter re unavotaotta coatt of neetng lie otHgaSama eateod He aconemc bac-aMa atpoclad la be tacaavad Pam R

Corergert Ian tom aa dtoceeod an re eaan a* (udgmant a> irunagarerl''''npepaniMr« aaperta Tree# aa mreeao at eetti bounce areal cola are aa apiaiao to mdatt bu turmm irerppenere etimam

ConbrgerrAe«eieem>ef mtognaad ncmeuer Pectoeod In Itooncel tatumem mate of ecocemtc tenant e pmbaeie

arena a ibcngnped la M ertem rai a a probable mar ma Koeak tenant a* toe to ma Company are ire aenoa can re mlanii naaainad taptrgetit or tier ma paymam a bang naaa Ra-anoa a meaeumd «ral»> wane of re canaaaaraian racanaa r ecavane Kang no mioiR («WarMty aaOnae tame ar payeem ana oaieng ce*ae ar out at loianao an yaef ar ma pawammam

Rerorue aom aae of ponaa « mcogrueo *nan oo agnocant ran* ana laawrae am rantmimo » re buyer aa par ma tore at ma connect* ano no egnncart vncanantp am mgararg re ammn or re conaaMraoon ma! ara be emma rom Be ua «r goooa ( nclusaa arena duty and eacuoee »Ra aaoaa loiuwi ''erQooa* and Same at Tar la neaaumd at laa >au or coredaraosn tacaarad er mcefraMe not of raiumi and afloeaxas tfaoa dacoune and veluna rabaaaa

Reranra bom oeto of tane e mcognteed eten re eo Cutty a pa''lcmed

a upon evarevoe ara mcogneed aa mrone at Be yoer on arriael heart

PiilTd nco*** a racoa*uad mtti camsani a hef*! la racarrt dinoart1 a aatab vad Bv Dm raoolfM dana

on’rarm e • mIm ¦ *P '' rv ey oaee are to* * a e earn¹ pie¹ ^ ^ a nr IBVPIrr VOroor^ at V toe ej v x ¹ rye * ’ ^ etoW

ef arrap -a •eeou’OM tor aa and toa uM •• ranpaaiad ard «ta roiachan -a raaarrWy eadaa*

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vyrar a tacanade a arpaaad ma coapary faducaa re canymp atotrl to da tacooaaee amourc bamp pa oimam »-n —— caan boea oecoumad at ma enpaei abaci na naraac iota of ma nlnm and commune .meimanp ma lacoid aa

Oapracwllon and Amwllaabon

Oapraeeaen of **€ eemmoncaa aban ma ateatt am mady torlban mended uea Oapmciandn on RbE M facepmaad ta at to area Ob Be coat or aaaaia eat Ben maisua run *e man iaaU lea aamp ma wage ana napan WE «Nt* am aaaaa aeaoaad air Being Be yaar daamcladen e prrndaa on pmena team bom iipMPa

oam an aneb ma aaaaa e awataaia far waa^j Mapaaai Tna aaa^nataa waaba Pima, carauai wabma ana aaanacedan em are ladaeaa at ma ana or aaan fapanmg panaa.

am Be abaci d tor on a praapacirra bar* Canmorera «r an Oam or W( ear Be cat* mol a agnluin n laatton to total cvM ar pel atm a aepmeetoe leceruav But weary da 0"em Pom oner esmeoneme ca Be aaaaa

?eprecedcn on PRC » pmndeo itter »e iioobii We of eatets an apaebad bi Be Sdeouto I of me Convanaa Act 20l)to mae*letueeequenPy eNch om capbaiaad and aaoao m ma carryng arowt el auen Bom am aapmcelad ever re marawal wael-l ala of Be rattled >arr And Macranary

Caal of aadaam -acoydad aa peangeia Aaaalt a enenaed en «raipnt ana nemod o*ar a partod of Pra yearn Tie aatrrelad waabA Bit ane amenuabdn mamas am mvewad ai re and «r ne* mpenng paned eah ma abaci ef any cnanpaa m aacneto bamp aecocmaa far en preapactna bate

togneamg coat Ptblai ntaraal anentayo* c< mtdry coatt nciyrM r corrector «m ma artengenert or bonomnga and arena*©# obamncaa anting Pom bmgr curmncy banonanpa to 1*a anam may ana mparaae aa an equalmo lo ma inaemei caal

Parrmoing coatt dracBy mPdaM to ae acautocar cenaducpen ar pmauedan af ar tuaqrg aaaar Bee mmaMy >»« a euatitnaai pared ar tea to gac ready tor da imaraia dm or aatoam ctpotaaed aa pan or re caal a< Be mapaemm atari « aber tamnrg caato am a’paead n ma panaa may ww

AA aban lam ampinyaat banalba art aa taianat aagat ptoiaatret parPwmanra erenbra employ aa madam rata Pen term nefatartoi abaanraa argrata am mcopreaa Burmg Be pared ai aben ma employee mnoar aarwcaa ana am maat''-md af Lndacoi.nttq am Bum expected e b# pad aban Be lamer a» am aatttad

boatemploymanl banadta

Tna Company proedaa ma toiotni poacemplmimanl banafst l| Daftoao oenatt pent »ueb aa pravby eawa ancdawem and a) Oaf fed Conremon puna auen aa prenaam. tone

Tie coal of pranemg aoPrae panabi puna aucr aa gwury and leave ancaarmem. ara oaeaenmeo on Be oaaa pf praaara .arua of aabrad aatatta oeagaoen aracn ta compmao uawp ma pmuctod una cmob named e» neapandanc octodnal raArdaon maoa ar me and of oacn annual raperUng paned aNeh racopnzad aacr period of aamca aa gbmr naa to acMHorel unt of arpOttM banafk arryaamati and eadarflng aacn una aopdraufy to buM up Be Anal ocaigdtor

Tte ret nuraot coaa • caKUtoUd by appryno re oacour* raaa to me net cutanea ef ma aafned Sana I* oemano* ana Be tod .ate of plan Meant Tim coal it me tided p ampeyaa banato erpanaa m ma Sielwnerc or P>ot»t And Load art apt mote mcAided n coat or aaaatt aa pamnad

Ha-tnaa*urai»iar»i coa^ytamg of actuated gam* and HUM a*i*ng Pom aipananca aatuatmant* and cmanga n a:tuaoar wuwrt ma affact o'' cnanoa m nun Cl arc (W ac<ⁱum mn (OCI> accept mata WMM In a nat reoaoodM lama Siaaamam o'' Prato Ana Laaa n liMMuon p*noot

SriKO cool (Kiuan) currant lerMce cool pact larvco coal at aaa ac gam* ana teem or anatom tra wnamnai a recagnaed r M folommi of Pratt Ana Leu eitept non deluded in coal s'' aaaota aa pomaad m O''a potoc In after thoy occur

Oednad CmMMhi Plane

ri^wa 10 oadnad conarotAon tatnamant tenant piano vs. r''lanoani *-u*«j w aigma arrptoyeei ara lecogfioe aa an aipanaa anan amptpyae* "a.a rencerad to aarvfca among ran la tra centnpwoen

aneoma lam

income aaa ogann n«maili ma aunt O'' laa currency pa>at>o and oatoned Lot Tai la racognaad m the Slow mam o'' Profit and Loaa eicapc to me *o»nt Inal a ralanaa to uamt raco^Mad OntcVy n aqwdy or m otner compraranarra mcoma

Currant laa

Currant laa mcknaa provMlen tor mcoma Taa compulad unaar Spocal pronator (la Mraruan anamala tai) or normal promden o'' ncoma Tai Act Taa on mcona tor ma timont year a aalamnnae on ma oaaa on aawaied HUM ncame ana tai c*aena tompuiad m accomanca in ma provident o'' ma retawant ta> ia*d arc oaaae on ma aapattad Mum of aaaoaamania- appada

Oeterrod Taa

?atanao tai • rocegnaad on temporary arflarance* txnwaan ma carrying amounts ot a**nt and ttowot r ma oavci areal arc ma corraapsndng car Caaaa uaaa m ma coinpuuraor or tacsMa prodt Datonad la> MOPtlaa ara gtntrafty **cogmaad for ad taiaOia tamperar> orfiarancaa Dofarrad tar aaaafa e-a gantraity racognaad for ai oaoxvpa temporary o''Te''O''ca* traoaorpac loaaaa and .raoaotad oaeracdton 10 ma a riant mat t ta ptopaoia mat Ktuta laraoa proMa art) Pa araueia scant amen tnnaa daaurttola fempnrary mftoietua* unaOwwaad naaaa and unaneerfietl napnariannn ran If* lAStoae Vf naAatran tai mn and imam ara not rarngwian If da aamparar, anaan anaaa Pam naa rwegmeen af aaaafa ana lawaaa m a aanaaiaan mar affaiaa u»w ma laiaafa p>ott nar ma accoutring pratt

Tna rarryfng m>mf o'' diilarTan cm nutt • tononan at aarn haanro iron dale and tenured M Pie amartt met a d no longer pmnmie mar uABr ant teiaria pmfr* wtipe nrutd » alow at u part c< in# aaaarto ea recovered

Oafanaa tar nun m returna* ara nuaaN at ma ta> rataa mat ana npattic to tapfy m ma panaa m nu" tna naprty » lameo o» ma aciat oaaaa an u*

raaaa )ana laa lauai tiler nova Paan anactaa ar ftOnid»1 f J anaclaa Py ma aaiama oneet Oaaa TPe measurement of oaaarrad laa aaaaiaaa and aaaafa *adaila ma la* conaaquancaa met aouu toao* Pam ma mannar n anteft ma Company a tear, to alma raponmg oaaa.toletouer ot aaioa ma lenymg amount o'' 4» aaoata and MMnaa

Oetonea tai uutt and ueawi ara onaat anan mart i» a agdry amortaaoia ngrr to *« off currant in nutt agamM currant tai aamcaa ana rnioft may raiana to rcorra tint evtao e> ma urra tinner acmomy ana ma cowpany mmei 19 mom tt cunam tai man ane ueam on a naf pom

Urmn Ma-rn TonMAT 1 Croat» racognaad at ortimcmg andanea mat ma company ad pay normal mcoaa tai Oudng ma ipaoMao paned Su<• no tengm • fordnclng nrifnnca lit ma aflarf mat Ifia company rdd pay normd Incoma On cluing ma aparipad parfno

tlalamam ol Caih Ploart and Cain and CatP EoutraMnct

Stdomarr o'' cam toa* a ptaparao r accoroanca atm ma mOdact marod praac''fead n ma tanam toeuarg Sttnoato A«r ma pvnpota o'' p0th en®na iMfudwt of tnraa twrthi or tut mat m raaaay cenuemele 10 kmm amurs at cam ana dan a>a magact ta an tnagrtfeant rd* s'' ena*gai n valua and Rata avararaAi ffmnaiar. Bant mrorati ara inmm adntn Porroonnga n cidtara naomiaa in ma aalanca anaat tor ma pi^poaa o'' praiardaPm

a> An anal a currant aman a ta.

CiyactM Is Pa raalrae or rdanaad to Pa add or conumad In ma normal aporaon; c-yda HaM pnmaniy *x ma purpoaa o''Paemg

Eipactad 10 ba raatead ntmn taalra itontM aAat ma tapering panoo or

Cam or cam edtnvalent tmlaaa raunctafl from oanq aicnangad or uaad to una a latuty tor ae Mat baarva rronpa altar ma faporanc panoo AA otnar mm ara staaartad aa nqrxunan*

P i A aataaty la tunam aman

it la eipected to Pa aaelao *• Iha nereei oparalang LyOa H ta had pnmatay tor in# pmpaaa ot aaamg

a la aua 10 aa aataad tan aaafra mamma adar ma rapa^ang panaa at

Tnana la na uncandtoonal rtgnt 10 oafar ma aa^ta^eant o'' ma ^,iaPatot tot at aaat aaalra mottl''d aAar ma rapo^ang panod Aa omar aa fitful ara daaatfaa aa nan-cunerr

cl Datonadiai auas anp taoaoai art clttitoo a*noxirirt anati »no lapaiai

01 Tna oparatmg cyca ea ma ana eaPaaan Pa aepitstson or ttteti lor prscaMtng and mar niaMr in cam and cam aouvaMnts D "acont accMiffltntt announcamonC*

Mmtry o'' Corporaaa aflat* I’MCA''» not''d* raa acanoard or amtnetnarf* to ma avaPng mandaro* Tna’a a no tuett non*eaten afecn oouM nava baan apptcapfa Pom Apt* I 2021

8. Veasuremenr. erf fair values

Ya .ater Kfic.et me vysfcart u*ctwvifcl* rout*

Tv* ra-ager-er assessed rat tasn and cay eqUreents, race rera.vafcles. race aayat es ban s*a ore* cuntrt Micas approanaat tva* car)me

arcjts irgety die ta r a shert-te''- wL''Oes e* tvase irsvuwers

Tv* Far Yatje of inane* asset* Inetoad is lha tmort a) vrfveb n* rssumtr code e« stchargsd in a currant trmsacten a*tM*t ert -g parr** Tn* tofcarg mathadsand w*u-pc an* war* u**c » sstrrra 9* Mr >* ua

t, Th* ^rao .au*s cf ''JCtual ^eirds ano Quotas E;/« v* bastd y NAV, Qjottc =r:« ai r* rtpartsrg das*

2. Men currant ‘ranciai assets taatbas meas-rac at arroitsad cost • yaco.r-.tc cas* tow i*cf*tq je 1>* .amarc* one* esnstdars preset va»ie at eipe::*3 pa,-runts otseou-tad .s n j ar apprapnat* Jscxr.vg race

3. Men currant ‘raioai assets'' l aatbes nMas.MC at arcTJsee cost • Daeoirtsd easft (tow laef-n qua 7>« .auarfen mod*: ea-sdars p>ese*e value at ejected pennants aocc.-tee .s eg ar sppraprieta dscxrtng race escect balance vrtv Kvarsad 0>0c Bank as it a in 9m o. caton ns mett-ol is avalab e ta ee-tce r*e value banc* sa« at Ceae

(H) The Company had no transactions with companies struck off under section 248 of the Companies Act. 2013 or section 560 of Companies Act. 1956

(I) The Company does not have any immovable property in its name and hence reporting under clause 1 (c ) of the order is not applicable.

(J) Provision regarding with the number of layers prescribed under clause (87) of section 2 of the Act read with Companies (Restriction on number of Layers) Rules. 2017 is not applicable to company as there are no such transaction.

Note 23

Additional/ Explanatory Statements

(K) Comirfrner:

(i; Estira*e3 amount of contracts •emairinc to be e

(V) Cortrjant tut i*.« rot pro.-cadfcr

(I) GWWIIIH J(v*nbyr>»Banks• NI jPmrfOUSYiaf.PMi.)

(N) Tt# cci''ndms Stfanets c'' Daotcrs Cndttri. Dapcsits and Loans J Mvcancas art sjijact tc Ccnfinnaicn

For Raw''ll Shon & Co.

Cnanered Accountants

F*mRag Ko 121126W AH§h M Pinal NahhaiXumar N Pul*

M»i\*gng Ctr*etor Chairperson

DIN 09034015 ON -00032749

91*** R Shah Proprietor

Mam So 1092M DtwarrShan AjncK 0 P*«r

Company Secretary Chtal Financial Officer

Utr Hs 423446

V U Nagar Dated *th May. 2024

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Mar 31, 2015

NOTE 1 CORPORATE INFORMATION

Adarsh Plant Protect Limited is a Public Company domiciled in India and incorporated under the Companies Act, 1956. Its shares are listed in Bombay Stock Exchange in India. The Company is engaged in manufacturing and selling of agricultural sprayer pumps & spare parts, seed dressing drums & trading of merchandise, barrels, drip irrigation equipments & parts. The products of the Company are generally sold in domestic markets.

NOTE Share Capital

a. Rights, preferences and restrictions:

i. The Company has only one class of shares referred to as equity shares having par value of ' 10. Each holder of equity shares is entitled to one vote per share.

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

NOTE 3 EARNING PER SHARE

The company has incurred loss during the current year and previous year, hence no Earning Per Share is calculated.

NOTE 4 DETAILS OF DUE TO MICRO AND SMALL ENTERPRISES AS DEFINED UNDER MSMED ACT, 2006

Sundry Creditors includes Rs. 17,55,364/- (previous year - NIL), being the total outstanding dues from Small Scale Industrial Undertakings. However, there are no dues outstanding for more than 45 days.

NOTE 5 CONTINGENT LIABILITY & COMMITMENTS

Contingent Liabilities

Particulars 31032015 31.03.2014 Amount (Rs.) Amount (Rs.)

Bank Guarantee issued by Bank of Baroda V V Nagar Branch as 100,000 100,000 Performance Guarantee to Rajasthan State Agro Industries Development Corporation, Jaipur. 100,000 100,000

Commitments

(i) Related to Contracts - Nil

(ii) Other Commitments - Nil

NOTE 6 RELATED PARTY DISCLOSURES

As per Accounting Standard 18, disclosures of transactions with the related parties as defined in Accounting Standard are given below:

(A) Relationships:

(a) Key Management Personnel

Shri Naishadhbhai N. Patel Director

Shri Atish N. Patel Managing Director

Shri Shantidutt J. parmar chief Financial Officer

Ms. Devangi Zinzuvaliya Company Secretary

(B) Relatives of Key Management Personnel and their enterprises, where transactions have taken place:

Name Relationship

Mini Sarvodyog Sira Partners are Directors

Adarsh Renewable Energy tech Ltd. Common Directors

Anjars Harihar Engg. Pvt Ltd Common Directors

Nas Packaging Pvt. Ltd. Common Directors

Nippon Appliance Pvt. Ltd. Common Directors

NOTE 7 Provision for Taxation is not required to be made in view of carried forward losses.

NOTE 8

The Company has not recognized the Deferred Tax Assets as carried forward losses are significant and NOTE 35 shall recognize the Deferred Tax Assets in succeeding years when there is certainty to have sufficient taxable income.

NOTE 9

In the opinion of the Company, all the Fixed Assets reflected in the books are carried at the book value, NOTE 36 which is higher compared to Realisable amount. Thus, there is no question of providing for Impairment of Fixed Assets.

NOTE 10

The accumulated losses have exceeded the Net Owned Fund of the Shareholders. However, the accounts NOTE 37 for the period ended 31st March, 2015 have been prepared on the basis that the Company is a going concern.

NOTE 11 The outstanding balances of Debtors, Creditors, Deposits and Loans & Advances are subject to confirmation.

NOTE 12 Previous year's figures have been regrouped wherever necessary make them comparable with those of the current year.

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Mar 31, 2014

Note 1. Earnings Per Share :

The company has incurred loss during the current year and previous year, hence no Earning Per Share is calculated.

Note 2 : Details of Due to Micro and Small Enterprises as Defined under HSMED Act, 2006 Sundry Creditors includes Rs. NIL (Previous year Rs. 23,50,049/-) being the total outstanding dues of Small Scale Industries Undertaking.

Note 3 : Related Party Disclosures

As per Accounting Standard 18, disclosures ol transaction with the related parties as defined in Accounting Standard are given below:

(A) Relationships :

(a) Key Managment Personnel

Shn Naishadbhai N, Patel

ShriAtishN. Patel

|b) Relatives of Key Management Personnel &and their enterprises. Where transaction have taken place : Name Relationship

Mini Sarvoday Sira Common Directors

Adarsh Renewable Energetic Ltd. Common Directors

Nas Packaging Pvt. Ltd. Common Directors

Nippon Appliance Pvt. Ltd. Common Directors

Note : Related Party relationship is as identified by the company and relied upon by the Auditors.

NOTE 4

Provision for Taxation is not required to be made in view of carried forward losses.

NOTE 5

The Company has not recognized the Deferred Tax Assets as carried forward losses are significant and shall recognize the Deferred Tax Assets in succeeding years when there is certainty to have sufficient taxable income.

NOTE 6

In the opinion of the Company, all the Fixed Assets reflected in the books are carried at the book value, winch is higher compared to Realizable amount. Thus, there is no question of providing for Impairment of Fixed Assets,

NOTE 7

The accumulated losses have exceeded the Net Owned Fund of the Shareholders. However, the accounts for the period ended 3lsl March. 2014 have been prepared on the bass that the Company is a going concern.

NOTE 8

The outstanding balances of Creditors, Deposits and Loans & Advances are subject to confirmation.

NOTE 9 :

Previous year's figures have been regrouped wherever necessary to make them comparable with those of the current year.

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Mar 31, 2013

NOTE 1 CORPORATE INFORMATION

Adarsh Plant Protect Limited is a public company domiciled in India and incorporated under the Companies Act, 1956. Its shares are listed in Bombay Stock Exchange in India. The company is engaged in manufacturing and selling of agricultural sprayer pumps & spare parts, seed dressing drums & trading of merchandise, drip irrigation equipments & parts. The products of the company are generally sold in domestic markets. During the year under consideration, the company has also started production of barrels, which are also sold in domestic markets. -

NOTE 2 EARNINQ PER SHARE

The company has incurred loss during the current year and previous year, hence no Earning Per Share is calculated. NOTE 30 PETALS OF QUE TO MICRO ANP SMAU ENTERPRISES AS PEFINEP WPER MSMEPACT

Sundry Creditors includes Rs. 23,50,049/- (previous year Rs. 2,09,035/-), being the total outstanding dues of Small Scale Industrial Undertakings. The names of such undertakings are given hereunder:

Ahmadabad Strips Pvt Ltd. Chaudhary Engineering Corporation Saad Enterprises Micro Flat Detum Pvt. Ltd Bhole Industries

NOTE 3 Provision for Taxation is not required to be made in view of carried forward losses.

NOTE 4 In compliance of AS 28 on Impairment of Assets issued by Institute of Chartered Accountants of India the Company has carried out impairment review of its assets. Loss on impairment of assets charged to the P & L. A/c is Rs: NIL (previous year Rs. Nil)

NOTE 5 The outstanding balances of Creditors, Deposits and Loans & Advances are subject to confirmation.

NOTE 6 Previous year''s figures have been regrouped wherever necessary to make them comparable with those of the current year.

---

Mar 31, 2012

NOTE 1 CORPORATE INFORMATION

Adarsh Plant Protect Limited is a public company domiciled in India and incorporated under the Companies Act, 1956. Its shares are listed in three stock exchanges in India. The company is engaged in the manufacturing and selling of agricultural sprayer pumps & spareparts, seed dressing drums & trading of merchandise, drip irrigation equipements & parts. The products of the company are generally sold in domestic markets.

*(Bank Overdraft from Bank of Baroda V. V. Nagar is secured against hypothecation of stock, debtors and first charge over the mortgage immovable properties (plot no. 603 & 604) of Nas Packaging Pvt. Ltd as corporate guarantee for loan granted by BOB to Adarsh Plant Protect Limited.

NOTE 2 EARNING PER SHARE

The company has incurred loss during the current year and previous year, hence no Earning per share is calculated.

NOTE 3 DETAILS OF DUE TO MICRO AND SMALL ENTERPRISES AS DEFINED UNDER MSMED ACT.

Sundry Creditors includes Rs. 2,09,035/- (previous year Rs.5,30,608/-), being the total outstanding dues of Small Scale industrial Undertakings. The names of such undertakings are given hereunder:

Ahmedabad Strips Pvt Ltd.

Chaudhary Engineering Corporation Saad Enterprises Micro Flat Detum Pvt. Ltd Bhole Industries

NOTE 4 RELATED PARTY DISCLOSURES

A. Enterprises where control exists

i. Mini Sarvodyog Sira

ii. Nas Packaging Pvt Ltd.

iii. Adarsh Renewable Energytech Limited

iv. Anjars Harihar Engineers Pvt. Ltd.

v. Metal Pack Industries

vi. Nippon Appliances Pvt. Ltd

B. Key Management Personnel

i. Mr. Naishadbhai Patel

ii. Mr. Atish Patel

NOTE 5 SEGMENT REPORTING

The company is engaged in business of manufacturing of Plant Protection Equipment i.e. sprayers. These business is considered as Primary Segments in determining the revenue results, identifiable revenues and expenses are allocated in relation to the operation activities of the segment and common expenditure is allocated on reasonable basis.

Mr. T.P The outstanding balances of Debtors, Creditors, Deposits and Loans & Advances are subject to confirmation.

NOTE 6

Provision for Taxation is not required to be made in view of carried forward losses.

NOTE 7 Previous year's figures have been regrouped wherever necessary to make them comparable with those of the current year.

Sundry Debtors includes due from a firm in which some of the directors are partners Rs. Nil/- NOTE 40 (Previous Year: Rs. 23,500/-) Maximum amount during the year Rs. 5,23,520/- (Previous year Rs. 43,980/-)

NOTE 8 In compliance of AS 28 on Impairment of Assets issued by Institute of Chartered Accountants of India the Company has carried out impairment review of its assets. Loss on impairment of assets charged to the P & L. A/c is Rs: NIL (previous year Rs. Nil)

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Mar 31, 2011

1. Secured Loans:

Bank overdrafts are secured by hypothecation of stocks, book debts, other assets and Equitable Mortgage of Immovable Assets and personal guarantees of Directors.

2. Deferred Tax Liability:

As required by the Accounting Standard 22 (AS 22) "Accounting for Tax on Income" issued by The Institute of Chartered Accountants of India, the Company has not provided for deferred tax liability for earlier years as well as for the current year in view of the carried forward losses and unabsorbed depreciation. These carried forward losses and unabsorbed depreciation are not expected to be revised in near future.

3. Remuneration to Directors: 7,20,000 7, 20,000

4. Sundry Debtors includes due from a firm in which some of the directors are partners Rs. 23,520/- (Previous Year: Rs. 13,500/-) Maximum amount during the year Rs. 43 C|'') - (Previous year Rs. 2,41,034/-)

5. Sundry Creditors includes Rs.5,30,608/- (previous year Rs.56,95,721/-), being the total outstanding dues of Small Scale industrial Undertakings. The names of such undertakings are given hereunder:

6 The outstanding balances of Debtors, Creditors, Deposits and Loans & Advances are subject to confirmation.

7. Provision for Taxation is not required to be made in view of carried forward losses.

8. Previous year's figures have been regrouped wherever necessary to make them comparable with those of the current year.

Related party Disclosures:

A. Enterprises/entities where control exists and with whom the Company had transacted. i) Mini Sarvodyog Sira ii) NAS Packaging Pvt Ltd iii) Adarsh Renewable Energytech Ltd

iv) Anjars Harihar Engg Pvt Ltd v) Metal Pack Industries vi) Nippon Appliance Pvt Ltd B. Key Management Personnel: i) Shri Naishadbhai Patel ii) Shri Atish Patel

9. In compliance of AS 28 on Impairment of Assets issued by Institute of Chartered Accountants of India the Company has carried out impairment review of its assets. Loss on impairment of assets charged to the P & L. A/c is Rs: NIL (previous year Rs. Nil) -

10. Additional Information pursuant to the provisions of paragraph 4C and 4D of Part- II of Schedule - VI of the Companies Act, 1956:

(F) Expenditure in Foreign Currency Nil Nil

(G) Earnings in Foreign Currency Nil Nil

11. Segment:

The company is engaged in business of manufacturing of Plant Protection Equipment i.e. sprayers, in trading goods and in LED items. These businesses are considered as Primary Segments in determining the revenue results, identifiable revenues and expenses are allocated in relation to the operation activities of the segment and common expenditure is allocated on reasonable basis.

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Mar 31, 2010

1. Secured Loans:

Bank overdrafts are secured by hypothecation of stocks, book debts, other assets and Equitable Mortgage of Immovable Assets and personal guarantees of Directors.

2. Deferred Tax Liability:

As required by the Accounting Standard 22 (AS 22) "Accounting for Tax on Income" issued by The Institute of Chartered Accountants of India, the Company has not provided for deferred tax liability for earlier years as well as for the current year in view of the carried forward losses and unabsorbed depreciation. These carried forward losses and unabsorbed depreciation are not expected to be revised in near future.

3. Sundry Debtors includes due from a firm in which some of the Directors are partners Rs. 13,500/- (Previous Year: Rs. 10,284/-) Maximum amount during the year Rs. 2,41,034/- (Previous year Rs. 3,04,119/-)

4. Sundry Creditors includes Rs.56,95,721/- (previous year Rs.54,48,046/-), being the total outstanding dues of Small and Medium Enterprises . The names of such undertakings are given hereunder:

5 The outstanding balances of Debtors, Creditors, Deposits and Loans & Advances are subject to confirmation.

6. Provision for Taxation is not required to be made in view of carried forward losses.

7. Related Party Disclosures:

Disclosures of relationship and transactions with the related parties
A. Enterprises where control exists

i) Mini Sarvodyog Sira

ii) NAS Packaging Pvt. Ltd.

B. Other Entities with whom the Company had transacted

i) Adarsh Renewable Energytech Limited

ii) Anjars Harihar Engineers Pvt. Ltd.

iii) Metal Pack Industries

C. Key Management Personnel:

i) Mr. Naishadbhai Pate I &

ii) Mr. Atish Patel

Transactions carried out with related parties referred in 1 above, in ordinary course of business:

8. In compliance of AS 28 on Impairment of Assets issued by Institute of Chartered Accountants of India the Company has carried out impairment review of its assets. Loss on impairment of assets charged to the P & L. A/c is Rs: NIL (previous year Rs. Nil)

Previous years figures have been regrouped wherever necessary to make them comparable with those of the current year.

9. Additional Information pursuant to the provisions of paragraph 4C and 4D of Part- II of Schedule - VI of the Companies Act, 1956:

10. Segment:

The Company is engaged in business of manufacturing of Plant Protection Equipments and also in business of Windmill frames. These businesses are considered as Primary Segments. In determining the revenue results, identifiable revenues and expenses are allocated in relation to the operating activities of the segment and common expenditure is allocated on reasonable basis.

11. Schedules 1 to 18 form an integral part of the Balance Sheet and Profit & Loss Account.