Notes to Accounts of Moving Media Entertainment Ltd.

Mar 31, 2025

N Provisions & Contingencies

The Company recognizes provisions when a present obligation (legal or constructive) as a result of a past event exists and it is probable that an outflow of
resources embodying economic benefits will be required to settle such obligation and the amount of such obligation can be reliably estimated.

A disclosure of contingent liability is also made when there is a possible obligation or a present obligation that may, but probably will not, require an outflow
of resources. Where there is possible obligation or a present obligation in respect of which the likelihood of outflow of resources is remote, no provision or
disclosure is made.

O Disclosure of accounting Policies

The accounting policies have been disclosed to the extent applicable to the Company.

Notes

a) The authorized share capital of the company was increased from 1,50,000 equity shares of Rs. 10/- each, to 1,50,00,000 equity shares of Rs. 10/- each vide
board resolution dated 10th April, 2024 and EGM resolution dated 20th April, 2024.

b) The company has issued 10,00,000 new equity shares by way of Bonus Shares in the ratio of 100:1 (i.e 100 shares for every 1 Equity share) having face
value of Rs. 10/- each vide resolution passed in shareholder''s meeting dated 29th- July-2024 Allotted 10,00,000 shares by way of Bonus shares on 30th July
2024.

c) During the period 01.04.2024 to 31.03.2025 the company has issued 10,91,056 new equity shares by way of Fresh Issue against BTA (Business Transfer
Agreement) w.e.f 01st April 2024 , having face value of Rs. 10/- each and Premiun of Rs. 150/- each vide resolution passed in Shareholder''s meeting held on
5th August 2024.

d) The authorized share capital of the company was increased from 1,50,00,000 equity shares of Rs. 10/- each, to 1,85,00,000 equity shares of Rs. 10/- each
vide board resolution dated 12th September, 2024 and EGM resolution dated 13th Sept, 2024.

e) The company has issued 1,05,05,280 new equity shares by way of Bonus Shares in the ratio of 5:1 (i.e 5 shares for every 1 Equity share) having face value of
Rs. 10/- each vide resolution passed in shareholder''s meeting dated 13th - September - 2024 Allotted 1,05,05,280 shares by way of Bonus shares on 14th
September 2024.

f) The authorized share capital of the company was increased from 1,85,00,000 equity shares of Rs. 10/- each, to 1,90,00,000 equity shares of Rs. 10/- each
vide board resolution dated 4th June, 2025 and EGM resolution dated 6th June, 2025.

b) Terms/ Rights attached to equity shares

The Company has one class of equity shares having a par value of Rs 10 per share. Each Holder of equity share is entitled to 1
vote per share.In the event of Liquidation of the company, the holders of equity share will be entitled to receive remining
assets of the company, after distriibution of all preferencial amounts. The distributation will be in proportion to the number
of equity shares held by the shareholders.

Notes :

1. Rs. 11.60 Lakhs have been paid subsequently on 22nd April 2025 to Arya Foundation for reasons mentioned
in Note 2 below. Remaining amount of Rs. 3.89 Lakhs project is yet to be identified.

2. The Company undertakes the following activities in the nature of Corporate social responsibility (CSR) :

a. Education to children and essential vocational skill training that enhance employment or special education
among women, elderly and the differently-abled persons.

b. Eradicating poverty, hunger and malnutrition, promoting health care which includes sanitation and
preventinve health care.

NOTE 28 - Events occurred after Balance Sheet Date

There are no material adjusting events after the balance sheet date.

Non-Adjusting Events are as follows:

1. The authorized share capital of the company was increased from 1,85,00,000 equity shares of Rs. 10/- each, to 1,90,00,000 equity shares of Rs. 10/-
each vide board resolution dated 4th June, 2025 and EGM resolution dated 6th June, 2025.

2. Appointment of Ms. Surbhi Rajendra Gupta as Company Secretary vide board resolution dated 4th June, 2025.

Note 29 - Capital Commitments:

Estimated amount of contracts remaining to be executed on capital account and not provided for: Nil (Previous Year Rs. Nil)

Note 30 -Segment Reporting :-

The company has only one business segment, hence, the disclosure of segment wise information as required by AS-17 ''Segment Reporting'', is not
applicable. Similarly, there are no geographical segments which require disclosure during the year.

Note 31- The title deeds of all the immovable properties disclosed in the financial statements as at 31st March, 2025 are held in the name of the
Note32 - The company has not revalued its Property, Plant & Equipment.

Note 33 - The Company does not hold any Benami Property.

Note 34 -There are neither any projects under Capital work-in-progress nor any intangible asset under development.

Note 35 - The company has not been declared as wilful defaulter by any bank or financial institution or any other lender.

Note 36 - The company does not have any transactions with companies struck off under section 248 of the companies Act, 2013 or section 560 of the
companies Act, 1956.

Note 37 - There are no charges or satisfaction yet to be registered with Registrar of Companies beyond the statutory period.

Note 38 - Provisions under clause (87) of section 2 of Companies act, 2013 read with Companies (Restriction on number of layers)Rules, 2017 are not
applicable to the company.

Note 39 - The provisions of section 230 to 237 of the Companies Act, 2013 are not applicable to the Company.

Note 40 - (A) The company has neither advanced or loaned or invested funds (either borrowed funds or share premium or any other sources or kind
of funds) to any other persons (s) or entity(ies), including foreign entities (whether recorded in writing or otherwise) that the Intermediary shall:

(i) 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

(ii) provide any guarantee, security or the like to or on behalf of the Ultimate Beneficiaries.

(B) The company has not received any fund from any persons (s) or entity(ies), including foreign entities (Funding Party) with the understanding
(whether recorded in writing or otherwise) that the Company shall

(i) 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

(ii) provide any guarantee, security or the like to or on behalf of the Ultimate Beneficiaries.

Note 41 - No instance of any transactions not being 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 have been found. The company does not have any previously unrecorded income and
related assets which have not been properly recorded in the books of accounts.

NOTE 42- Company has not received the declaration from its all vendors regarding their status under Micro, Small and Medium Enterprises

Medium Enterprises Development Act, 2006 and hence disclosures has been made only for the parties from whome the declaration has been received.

In respect of other vendors from whom declaration has not been received disclosure has not been made for those which have not been received
disclosure has not been made.

NOTE 43- Partys Balance with respect to the Trade Receivables, Trade & Other Payables, Loans & advances are subject to
confirmation/ reconciliation. In the opinion of management, the same are receivable/ payable as stated in the books of accounts. Hence, no effect on
the profitability due to the same for the year under review. ?

Note 44 - The company has not traded or invested in Crypto Currency or Virtual Currency during the financial year.

Note 45 - The outstanding balances of current assets, Non- current assets, loans and advances, fixed deposits, security deposits, unsecured loans and
current liabilities, Non Current Liabilities & provisions are subject to confirmation and reconciliation.

Note 46- Cash balance at the end of the year have been verified and certified by the management

Note 47 - Previous year''s figure have been regrouped/rearranged whenever necessary to conform to the current year''s presentation. Figures have
been rounded off in Thousands.

FOR KUSHAL S POONIA & CO. For and on behalf of The Board of Directors

Chartered Accountants Mov ing Media Entertainment Limited

FRN NO. 156576W

Sd/_ Sd/- Sd/-

KUSHAL SINGH POONIA Anjali Bhargava Kuuldeep Beshawar Nath Bhargava

Proprietor Director Managing Director

M.NO:605377 DIN-09611986 DIN - 01108712

Sd/- Sd/-

Place : Mumbai

Date :- 17 June 2025 Surbhi Gupta Chanda Rambali Yadav

Company Secretary CFO

_M No:- ACS71609_PAN:- AWZPY9778L_