Notes to Accounts of Cistro Telelink Ltd.

Mar 31, 2024

10. CONTINGENT LIABILITIES
There is no any contingent liability.

11. TRADE RECEIVABLE AND PAYABLE

Balances of trade payable and receivable are subject to confirmation, reconciliation and
consequential adjustments, if any.

12. RELATED PARTY TRANSACTIONS

There were no transaction between related concern/parties.

15. The amount due to Micro & Small Enterprises are based on the information available with the
company.

16. Where the company has not used the borrowings from banks and financial institutions for the
specific purpose for which it was taken at the balance sheet date, the company shall disclose the
details of where they have been used :- Not Applicable

17. If, in the opinion of the Board, any of the assets other than Property, Plant and Equipment,
Intangible Assets and non-current investments do not have a value on realization in the ordinary
course of business at least equal to the amount at which they are stated, the fact that the Board is of
that opinion, shall be stated :- During the year after due consultation with Auditors and as per audit
committee carrying amount of Loans & Advances which were identified as irrevocable has been
debited to Profit and loss A/c as exception item.

18. Where the Company has revalued its Property, Plant and Equipment, the company shall disclose
as to whether the revaluation is based on the valuation by a registered valuer as defined under rule 2
of the Companies (Registered Valuers and Valuation) Rules, 2017:- Not Applicable

21. CWIP Ageing : Not Applicable

22. CWIP Completion Schedule : Not Applicable

23. Intangible Tangible Assets under Development : Not Applicable.

24. The Company does not have any benami property, and no proceeding has been initiated against
the Company for holding any benami property.

25. The Company does not have borrowings on the basis of security of Current Assets: Not Applicable.

26. The Company is not a declared wilful defaulter by any bank/ financial Institution/ other lender.

27. Relationship with Struck off Companies :- Not Applicable

28. Charges / Satisfaction yet to be registered with ROC beyond the statutory period along with details
and reasons thereof: Not Applicable

29. The Company has complied with number of layers prescribed under Section 2(87) of the Act, the
name & CIN of such layer of companies along with relationship / extent of holding

31. Any Scheme of Arrangements has been approved by the Competent Authority in terms of sections
230 to 237 of the Companies Act, 2013, the company shall disclose that the effect of such Scheme of
Arrangements have been accounted for in the books of account of the Company ''in accordance with
the Scheme'' and ''in accordance with accounting standards'' and deviation in this regard shall be
explained :- Not Applicable

32. Company has Advanced/ Loaned/ Invested to any other person or entity, incl. foreign entities with
the understanding (recorded or otherwise) that the Intermediary shall Lend or invest in Ultimate
Beneficiaries Provide Guarantee/ Security/ etc. on behalf of Ultimate Beneficiaries :- Not Applicable

33. Company has Received from any other person or entity, incl. foreign entities with the
understanding (recorded or otherwise) that the Company shall Lend or invest in Ultimate
Beneficiaries Provide Guarantee/ Security/ etc. on behalf of Ultimate Beneficiaries. Not Applicable

34. Details of any transaction not recorded in the books of accounts that has been surrendered or
disclosed as income during the year in the tax assessments under the Income Tax Act, 1961 (such as,
search or survey or any other relevant provisions of the Income Tax Act, 1961), unless there is
immunity for disclosure under any scheme:- Not Applicable

35. The company not covered under section 135 of the companies act

36. The company has not traded or invested in Crypto Currency or Virtual Currency during the
financial year.

37. Previous year''s figures have been regrouped / reclassified wherever necessary to correspond with
the current year''s classification/disclosure.

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Mar 31, 2014

1. CONTINGENT LIABILITIES : There is no any contingent liability.

2. TRADE RECEIVABLE AND PAYABLE :

Balances of trade payable and receivable are subject to confirmation, reconciliation and consequential adjustments, if any.

3. RELATED PARTY TRANSACTIONS :

There were no transaction between related concern/parties.

4. Employees Benefit Expenses

Particulars Current Year Previous Year

Salary Paid 45124 41221

5. Details of Payment to Auditors

Particulars Current Year Previous Year

As Auditor 8000 8000

6. The amount due to Micro & Small Enterprises are based on the information available with the company.

7. Figures of the previous year have been regrouped/re-cast wherever necessary.

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Mar 31, 2013

1. The amount due to Micro & Small Enterprises are based on the information available with the company.

2. Figures of the previous year have been regrouped/re-cast wherever necessary.

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Mar 31, 2012

1. Balance of sundry debtors, sundry creditors, loans Advances and Bank are subject to confirmation or reconciliation and adjustment, if any, the Management does not expect any material difference affecting the current year's financial statement.

2. In the opinion of the Board, the current assets have a value on realization in the ordinary course of business at least equal to the amount at which these are stated above and the provisions for known Liabilities is adequate and not in excess of the amount considered reasonable and necessary.

3. None of the employee is covered under section 217(2A) of the companies Act 1956 read with Companies (particulars of Employees) Rules 1975 and subsequent amendment from time to time.

4. No provision has been made for interest payable/receivable on unsecured loans and security deposit during the year.

5. The Company had surrendered plot of land to MPAKVN. Hence building material of Rs.571301.30 was reported to have been shifted to some other place. Exact quantity and location details etc. were not made available to us.

6. Basic earnings per share are computed by dividing the net profit after tax by the weighted average number of equity shares outstanding during the period. Diluted earnings per share is computed by dividing the net profit after tax by the weighted average number of equity shares and also weighted average number of equity shares that could have issued upon conversion of all dilutive potential equity share

Information on earning per share as per accounting standard 20 on earning per share.

31.03.2012 31.03.2011

Net Profit/ (Loss) for the year after tax (191907) (92572)

Amount Available to Equity Shareholders (191907) (92572)

Weighted Average no. of share 51343000 51343000

Basis & Diluted Earning per Share (in rupees) (0.00) (0.00)

Face value per Equity Share (Rupees) 1 1

7. Segment Reporting : As the company's business activity falls within a single business segment i.e. "Textile Goods' and there is no export turnover hence there is no segments wise information to report as per Accounting Standard -17 " Segment Reporting" .

8. Related party Disclosure : There are no transaction with related parties hence Disclosures as required by the Accounting Standard – 18 'Related Party Disclosures' are NIL.

9. The Company has not accounted for Deferred tax assets in accordance with the accounting standards – 22 "accounting for taxes on income" as per prudent practice.

10. Other additional information as required by Para 3, 4 (c) and 4(d) of Part-II of Schedule VI to the Companies Act 1956 are either not applicable or NIL.

11. Previous year figures have been regrouped/ rearranged wherever necessary to make them comparable with current year.

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Mar 31, 2010

1. Balance of sundry debtors, sundry creditors, loans Advances and Bank are subject to confirmation or reconciliation and adjustment, if any, the Management does not expect any material difference affecting the current years financial statement.

2. In the opinion of the Board, the current assets have a value on realization in the ordinary course of business at least equal to the amount at which these are stated above and the provisions for known Liabilities is adequate and not in excess of the amount considered reasonable and necessary.

3. None of the employee is covered under section 217{2A) of the companies Act 1956 read with Companies (particulars of Employees) Rules 1975 and subsequent amendment from time to time.

4. No provision has been made for interest payable/receivable on unsecured loans and security deposit during the year.

5. The Company had surrendered plot of land to MPAKVN. Hence building material of Rs.571301.30 was reported to have been shifted to some other place. Exact quantity and location details etc. were not made available to us.

6. Basic earning per share is computed by dividing the net profit after tax by the weighted average number of equity shares outstanding during the period. Diluted earning per share is computed by dividing the net profit after tax by the weighted average number of equity shares and also weighted average number of equity shares that could have issued upon conversion of all dilutive potential equity share.

7. Related party Disclosure :

There are no transaction with related parties hence Disclosures as required by the Accounting Standard -18 Related Party Disclosures* are NIL.

8. The Company has not accounted for Deferred tax assets in accordance with the accounting standards - 22" accounting for taxes on income" as per prudent practice.

9 Other additional information as required by Para 3, 4 (c) and 4(d) of Part-II of Schedule VI to the Companies Act 1956 are either not applicable or NIL,

10. Previous year figures have been regrouped/ rearranged wherever necessary to make them comparable with current year.