1) Accounting convention :
The Financial statements have been prepared in accordance with the applicable Indian accounting standards specified by the institute of chattered
accountants of India and Ministry of company affairs.
The Financial statements have also been prepared in accordance with the relevant provisions of Companies Act, 20)3. as amended on 24.03.2021
i,c as per amended schedule 3 to the companies act 2013 read with companies (accounts) rules 20l4and companies [audit and auditors > rules 2014.
2) Recognition of Income & Expenditure
All Income and expenditure items having a rnateiral bearing on the financial statements are recognised on accrual basis
Fixed Assets and Depreciation
Fixed assets are stated at cost of acquisition less accumulated depreciation Direct Cost arc capitalised until the asset are ready to be put to use
These cost includes fright, installation cost. Duties and taxes and other allncaird expenses including finance cost relating to specific borrowing
incurred during the construe non penod.
41 The balance arc regrouped, rearranged wherever necessary for improved disclosure in the
Financial statements
51 investment
Not applicable
61 Gratuity Ý Retirement Benefits
Not applicable
7) Taxation
i) The Current charge for Income Tax is calculated on assessable profit of the company determine under Income Tax Act. 1961
ii) The Company accounts for taxes on income to include the effect of liming difference in the tax expenses in the profit & loss account
and the deferred tax assets and liabilities in die balancesheet in accordance with the Accounting Standard AS 22 "Accounting for Taxes on
Income * issued by The Institute of Chartered Accountants of uidia, (ICAl). The company has evaluated various dements of tax computation ip
determine whether any deferred lax asset or liability needs to be recognized
8) The Balance in parties accounts arc subject to confirmation and rcconcilition . In the opinion of the management all current and non clutch
t assets including loans and advances in the normal course of businee would realize the value at least to the txtent stated in the Balance sheet
Allhough company has no security against the advance amount, therefore unsecured tn nature.Presently company is not able to get returns
on the major portion of its advances reflected in current and non current assets, but management of the company assured that the balance
is fully recoverable upto the extern reflected in the balance sheet Auditor is of the opinion thai the going concern of the company is completely
doubtful, and assurance cannot be given to the shareholders regarding the same
9) Micro. Small and Medium Enterprises
There are no Micro.small and Medium enterprises in respect of whom the Company dues arc outstanding for more than 45 days at the Balance
sheet date .The above information regarding Micro.Small and medium enterprises have been determined to die extent such parties have been identified
on the basis of infrumation available with the Company and relied upon by the auditors.
JO) The company is not involved in its principle objective and there is no activities earned out during the year.
11} The Company has only one reportable business segment.
I3l RF.LAT 1'!) PARTY DISCLOSURES (As identified by I hi management and relied upun by Auditors)
?) Name of related parties and nature- of relationship where oontrll exists are as under:-
I) Associate Companies/Subsidiary: NIL
II) Key Management Personnel
1) Parasram Jhamnani
2) Rinku (joy a I
3) Amnia Modi
4) Vinod Jhamnani
5) Arunoi Jindai
?) T.a)il Modi
III) Relatives of Key Management Personnel
Bharat Jhamnani
It1) Enterprise under same Management
K,K. DISTILLERIES 1’VT LTD
MANVt POLYMERS PRIVATE LIMITED
RAJASTHAN TELEMATICS LIMITED
TENET LIFE SCIENCES PRIVATE LIMITED
WRITEMED TECHNOLOGY PRIVATE LIMITED
14) The figures in financial statements are not rounded oil keeping in view of very small and less vo Inm e of ftenres.
15) The ratios
a) Current ration 6.73
b) D/E Ratio NA
c) D5CR Ratio NA
d) ROE -7.42
I) Inventory Turnover Ratio Na
g) Debtor Turnover Ratio Ma
h) Credtior Turnover Ratio Na
I) Capital Turnover Ratio Na
f) N.P.Rabo Na
g) ROCE or ROt -7*2
20ZS 2024
Expenditure In Foreign currency Nil Nil
Earnings on Foreign currency Nit Nil
Signed in terms of our report of even date annexed
For Loke.ih Maheshwari & Associates. For and on behalf of Board of Directors
Chartered Accountants Cbambal Breweries and Distilleries Limited
Firm’s Registration No. 020O75C
Sd/- Sd'- SdL
CA Deepchand Nagar Parasram Jhamnani Vsnod Jhamnani
Partner (Mg.Dtrcctor) (CFG)
M.No 463940: DIN; 01266196
Sd'- Sd/-
Place : Kota Arunoi Jindai CSLalitModi
Dated : 24-05-2025 (Director) (Company Secretary)
DIN:07618593
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