We have audited the accompanying Standalone Financial Statements of AVAILABLE FINANCE UMITED("the Company"), which
comprise the Balance Sheet as at March 31, 2026, the Statement of Profit and Loss [including Other Comprehensive Income), the
Statement of Changes in Equity and the Statement of Cash Flows for the year then ended and notes to the Financial Statements
including a summary of significant accounting policies and other explanatory information [hereinafter referred to as "Standalone
Financial Statements").
In our opinion and to the best of our information and according to the explanations given to us, the aforesaid Financial Statements
give the information required by the Companies Act, 2013 ("the Act") in the manner so required and give a true and fair view in
conformity with the accounting principles generally accepted in India including the Indian Accounting Standards find AS"), of the
st3te of affairs of the Company as at March 31, 2026, its total comprehensive income, changes in equity and its cash flows for the
year ended on that date.
BASIS FOR OPINION
We conducted our audit in accordance with Standards on Auditing (SAs) specified under section 143(10) of the Act Our
responsibilities under those Standards are further described in the Auditor's Responsibilities for the Audit of the financial Statements
section of our report We are independent of the Company in accordance with the Code of Ethics issued by the Institute of
Chartered Accountants of India (’'ICAT'] together with the ethical requirements that are relevant to our audit of the Financial
Statements under the provisions of the Act and Rules there under and we have fulfilled our other ethical responsibilities in
accordance with these requirements and the Code of Ethics. We believe that the audit evidence we have obtained is sufficient
and appropriate to provide a basis for our opinion.
KEY AUDIT MATTERS
Key audit matters are those matters that in our professional judgment were of most significance in our audit of the Standalone
Financial Statements of the current period. These matters were addressed in the context of our audit of the Standalone Financial
Statements as a whole, and in forming our opinion thereon, and we do not provide a separate opinion on these matters,
INFORMATION OTHER THAN THE FINANCIAL STATEMENTS AND AUDITOR'S REPORT THEREON
The Company's board of directors is responsible for the preparation of the other information. The other information comprises the
information included in Board's Report including Annexure to Board's Report and management compliance certificate but does not
include the Standalone Financial Statements and our auditor's report thereon.
Our o pm ion on the Standalone Financial Statements does not cover the other information and we do not express any form of
assurance conclusion thereon.
In connection with our audit of the Financial Statements, our responsibility is to read the other information and, in doing so,
consider whether the other information is materially inconsistent with the Standalone financial Statements, or our knowledge
obtained during the course of our audit or otherwise appears to be materially misstated.
If, based on the work we have performed, we conclude that there is a material misstatement of this other information; we are
required to report that fact. We have nothing to report in this regard.
RESPONSIBILITIES OF MANAGEMENT AND THOSE CHARGED WITH GOVERNANCE FOR THE FINANCIAL STATE ME NTS
The Company's Board of Directors is responsible for the matters stated in section 134(5) of the Act with respect to the preparation
of these Standalone Financial Statements that give a true and fair view of the financial position, financial performance including
other comprehensive income, changes rn equity and cash flows of the Company in accordance with the accounting principles
generally accepted in India, including Indian Accounting Standard specified under section 133 of the Act, read with relevant rules
Issued there under. This responsibility also includes maintenance of adequate accounting records in accordance with the provisions
of the Act for safeguarding of the assets of the Company and for preventing and detecting frauds and other irregularities;
selection and application of appropriate accounting policies; making judgments and estimates that are reasonable and prudent;
and design, implementation and maintenance of adequate internal financial controls, that were operating effectively for ensuring
the accuracy and completeness of the accounting records, relevant to the preparation and presentation of the Standalone
Financial Statements that give a true and fair view and are free from material misstatement, whether due to fraud or error
In preparing the Standalone Financial Statements, management is responsible for assessing the Company's ability to continue as a
going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless
management either intends to liquidate the Company or to cease operations, or has no realistic alternative but to do so.
The Board of Directors is also responsible for overseeing the Company's financial reporting process.
AUDITOR'S RESPONSIBILITIES FORTHE AUDIT OF THE FINANCIAL STATEMENTS
Our objectives sre to obtsm reasonable assurance about whether the Standalone financial statements as a whole are free from
material misstatement whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable
assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with SAs will always detect 3
material misstatement when it exists, Misstatements can arise from fraud or error and are considered material if, individually or in
the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these
Standalone Financial Statements.
As part of an audit in accordance with Standard on Auditing, we exercise professional judgment and maintain professional skepticism
throughout the audit. We also:
Ý Identify and assess the risks of material misstatements of the Standalone Financial Statements, whether due to fraud or
error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and
appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is
higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations,
or the override of internal control.
1 Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate
rn the circumstances. Under section 143(3) (i) of the Act, we are also responsible for expressing our o pm ion on whether
the company has adequate internal financial controls with reference to financial Statements in place and the operating
effectiveness of such controls,
1 Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related
disclosures made by management.
Ý Conclude on the appropriateness of management's use Df the going concern basis of accounting and, based on the audit
evidence obtained, whether a material uncertainty' exists related to events or conditions that may cast significant doubt
on the Company's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are
required to draw attention in our auditor's report to the related disclosures in the Standalone Financial Statements or, if
such disclosures are inadequate, to modify our opinion, Our conclusions are based on the audit evidence obtained up to
the date of our auditor's report. However, future events or conditions may cause the Company to cease to continue as
a going concern.
1 Evaluate the overall presentation, structure and content of the Standalone Financial Statements, including the disclosures,
and whether the Standalone Financial Statements represent the underlying transactions and events in a manner that
achieves fair presentation.
We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the
audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.
We also provide those charged with governance with a Statements that we have complied with relevant ethical requirements
regarding independence, and to communicate with them ail relationships and other matters that may reasonably be thought to
bear on our rn dependence, and where applicable, related safeguards.
From the matters communicated with those chafed with governance, we determine those matters that were of most
significance in theaudil of the Standalone Financial Statements of the current period and are therefore the keyaudit matters.
We describe these matters in our auditor's report unless law or regulation precludes public disclosure about the matter or
when, in extremely rare erreumstances, we determine that a matter should not he commamcated in our report because the
adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication,
REPORT ON OTHER LEGAL AND REGULATORY REQUIREMENTS
1. As required by the Companies (Auditor's Report) Order, 2020 ("the Order") issued by the Central Government of India
in terms of su b-section (11) of section 143 of the Act, we give in the "Annexure A", a Statement on the matters
specified in the paragraph 3 and 4 of the Order, to the extent applicable,
2. As required by Section 143 (3) of the Act, based on our audit, we report that:
a) We have sought and obtained all the information and explanations which to the best of our knowledge and
belief were necessary for the purposes of our audit.
b) In our opinion, proper books of account as required by law have been kept by the Company so tar as it
app ea rs from ou r exa m i natro n of those bo o ks.
c) The Standalone Balance Sheet, the Statement of Profit and Loss including Other Comprehensive Income,
Statement of Chan ges i n Equ ity a nd th e Cash FI ow State ment dea 11 with by th i s repo rt are in agree m ent with
the books of account,
d} I n ou r o pi nion, the aforesaid Stan da la ne Fina n d a I Statements co m ply with th e Accou nti n g Sta nda rd s specified
under Section 133 of the Act, read with Rule 7 of LheCompanies (Accounts) Rules, 2014.
e) On the basis of the written representations received from the directors as on 3lrt March 2(126, taken on
record by the Board of Directors, none of the directors is disqualified as on 31JI March 2025 from being
appointed as a director in terms of Section 164 (2) of the Act;
f) With respect to the adequacy of the internal financial controls over financial reporting of the Company and the
operatiny effectiveness of such controIs, refer to our separate Report in r'Annexure B".
g) With respect to the other matters to be included in the Auditor's Report in accordance with the requirements of
section 197(16} of the Act, as amended'
In our opinion and to the best of our information and according to the explanations given to us, Lhe remuneration
pa id by th e Co ni pa ny to i fs direc tors d u ri ng t he yea r i s i n atco rda n ce wi th the prov isions of set tion 1 9 7 o f th e Act.
h} With re sped to the oth er matters to be inc lu ded in the And ito r1 s Report i n acco rda n ce with Rule 11 of the Com panics
(Audit a nd Aud ito rs) Rules, 20 14, i n ou r opin i on and to th e best of ou r irtfo rma tion a nd a ccorcfi ng to th e explan ati o n s
given to us:
i. TheCompany has disclosed the impact of pending litigations ai of 31st March 2025pn rts financial position in
its financial statements - Refer Note tS(3) to the financial Stateinents.
ii The Company did not have any long-term contracts including derivative contracts for which there were any
material foreseeable losses.
iii. The company is not required to transfer any amounts to the Investor Education and Protection fund.
iv. (i} T h e m a nagement has represe n ted th at, to t he best of its kn owled ge a nd belief, other than as di sclosed i n
the notes to the accounts, no funds have been advanced or loaned or invested (either from borrowed
fu nds o r s h a re pre m i u m or a ny other sou rces or k i nd of f u n ds) by the com pa ny to o r in any other pe rson (s)
or entity(ies), including foreign entities (Jl Intermediaries"), with the understanding, whether recorded in
writing or otherwise, that the Intermediary shall, whether, directly or indirectly lend or invest in other
persons or entities identified in any manner whatsoever by or on behalf of the company (''Ultimate
Beneficiaries1') or provide any guarantee, seen rrty or the like on behal f of the Ultimate Beneficiaries (if
any);
(ii) The management has represented, that, to the best ? fits knowledge and belief, other than as disclosed
in the notesta the accounts, no funds have been received by the company from any person (s) or entity(ies),
including foreign entities (’'Funding Parties"}, with the understanding, whether recorded in writing or
otherwise, that the company shall, whether, directly or indirectly, lend or invest in other persons or entities
identified in any manner whatsoever by or on behalf of the Funding Party ("Ultimate Beneficiaries"} or
provide any guarantee, security or the like on behalf of the Ultimate Beneficiaries (it any); and
(iii) Based or su ch a u dit proced u r es t hat we (th e au d i to rs of t he no m par y) ha ve considered rea son a b I e a n d
appropriate in the circumstances; nothing has cometo our notice that has caused us to believe thatthe
representations under sub-clause (i) and (ii) contain any material misstatements.
V. The company has not declared or paid any dividend during the year.
vi. The company has used accounting software for maintaining its books of account which has a feature of
recording audit trail (edit log) facility and the same has been operated throughout the year for all transactions
recorded in the software and the audit trail feature has not been tampered with and the audit trail has been
preserved by the company as per the statutory requirements for record retention.
STATUTORY AUDITORS
For: SAP JAIN & ASSOCIATES
CHARTERED ACCOUNTANTS
ICAI FRN 019356C
CA NIKITA B1LALA
PARTNER
ICAI MNO 429690
ICAI UDIN: 26429690BNLELH998
PLACE: INDORE
DATE: 30 05.2026
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