SAIURJA - HYDEL - PROJECTS - PRIVATE - LIMITED - 2021-22 - Financial Statement

SAIURJA HYDEL PROJECTS PRIVATE LIMITED
Standalone Financial Statements for period 01/04/2021 to 31/03/2022
[400100] Disclosure of general information about company

Unless otherwise specified, all monetary values are in INR
01/04/2021 01/04/2020
to to
31/03/2022 31/03/2021
SAIURJA HYDEL PROJECTS
Name of company PRIVATE LIMITED
Corporate identity number U40100HP2005PTC028617
Permanent account number of entity AAKCS3547F
Sai Bhavansector-iv, New
Shimla, Himachal
Address of registered office of company Pradesh, Himachal
Pradesh, India, 171009
Commercial and
Type of industry Industrial
Whether company is listed company No
Number of employees in the company at the end of the financial Year 25
Whether company has published sustainability report for the financial
No
Year
Date of board meeting when final accounts were approved 06/09/2022
Period covered by financial statements 12 months 12 months
Date of start of reporting period 01/04/2021 01/04/2020
Date of end of reporting period 31/03/2022 31/03/2021
Nature of report standalone consolidated Standalone
Content of report Financial Statements
Description of presentation currency INR
Level of rounding used in financial statements Actual
Type of cash flow statement Indirect Method
Whether company is maintaining books of account and other
No
relevant books and papers in electronic form
Name of state/ union territory of place of maintenance of
Himachal Pradesh
computer servers (storing accounting data)
Whether books of account and other books and papers are maintained
No
on cloud
Disclosure of principal product or services [Table] ..(1)

Types of principal product or services [Axis] ProductOrServices1
01/04/2021
to
31/03/2022
Disclosure of general information about company [Abstract]
Disclosure of principal product or services [Abstract]
Disclosure of principal product or services [LineItems]
Product or service category (ITC 4 digit) code 9954
CONSTRUCTION
Description of product or service category SERVICES
Turnover of product or service category 4,43,27,994
Highest turnover contributing product or service (ITC 8 digit) code 99542621
Construction
Services works for
Description of product or service hydro electric power
plants
Unit of measurement of highest contributing product or service NA
Turnover of highest contributing product or service 4,43,27,994
Quantity of highest contributing product or service in UoM 0
SAIURJA HYDEL PROJECTS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2021 to 31/03/2022
[400400] Disclosures - Directors report
Details regarding auditors' qualification(s), reservation(s) adverse remark(s) in auditors' report [Table] ..(1)
Auditors' qualification(s), reservation(s) adverse remark(s) in auditors' report [Axis] Auditorsremark1
01/04/2021
to
31/03/2022
Details regarding auditors' qualification(s), reservation(s) adverse remark(s) in auditors' report
[Abstract]
Details regarding auditors' qualification(s), reservation(s) adverse remark(s) in auditors' report
[LineItems]
ATTACHED WITH
Auditors' qualification(s), reservation(s) adverse remark(s) in auditors' report AUDITOR
REPORT
ATTACHED WITH
Directors' comment on auditors' qualification(s), reservation(s) adverse remark(s) in auditors' report DIRECTOR
REPORT
Details of directors signing board report [Table] ..(1)

Directors signing board report [Axis] DirectorsSigningBoardReport1 DirectorsSigningBoardReport2
01/04/2021 01/04/2021
to to
31/03/2022 31/03/2022
Details of signatories of board report [Abstract]
Details of directors signing board report [LineItems]
Name of director signing board report [Abstract]
First name of director RAJ MUNISH
Middle name of director KUMAR
Last name of director VERMA SHARMA
Designation of director Director Director
Director identification number of director 01210873 01210918
Date of signing board report 06/09/2022 06/09/2022
Details of shareholding pattern [Table] ..(1)

Shareholders Promoters Individual/HUF
Shareholding pattern [Axis] Indian [Member]
[Member] [Member] [Member]
01/04/2021 01/04/2021 01/04/2021 01/04/2021
to to to to
31/03/2022 31/03/2022 31/03/2022 31/03/2022
Details of shareholding pattern [Abstract]
Details of shareholding pattern [LineItems]
Number of demat shares held at end of period [shares] 0 [shares] 0 [shares] 0 [shares] 0
Number of physical shares held end of period [shares] 60,00,000 [shares] 60,00,000 [shares] 60,00,000 [shares] 2
Total number of shares held at end of period [shares] 60,00,000 [shares] 60,00,000 [shares] 60,00,000 [shares] 2
Percentage of total shares held at end of period 100.00% 100.00% 100.00% 0.00%
Percentage of change in shares held during year 0.00% 0.00% 0.00% 0.00%
Percentage of change in shares held during year 0.00% 0.00% 0.00% 0.00%
Percentage of total shares held at end of
100.00% 100.00% 100.00% 0.00%
period
Percentage of total shares held at end of
100.00% 100.00% 100.00% 0.00%
period
2
Details of shareholding pattern [Table] ..(2)

Shareholding pattern [Axis] Other [Member]
01/04/2021
to
31/03/2022
Details of shareholding pattern [Abstract]
Details of shareholding pattern [LineItems]
Number of demat shares held at end of period [shares] 0
Number of physical shares held end of period [shares] 59,99,998
Total number of shares held at end of period [shares] 59,99,998
Percentage of total shares held at end of period 100.00%
Percentage of change in shares held during year 0.00%
Percentage of change in shares held during year 0.00%
Details of principal business activities contributing 10% or more of total turnover of company [Table] ..(1)
Product/service 1
Principal business activities of company [Axis]
[Member]
01/04/2021
to
31/03/2022
Details of principal business activities contributing 10% or more of total turnover of company [Abstract]
Details of principal business activities contributing 10% or more of total turnover of company
[LineItems]
CONSTRUCTION
Name of main product/service SERVICE
CONSTRUCTION
Description of main product/service SERVICE
NIC code of product/service 9954
Percentage to total turnover of company 100.00%
Details of shareholding of promoters [Table] ..(1)

Promoters [Axis] Promoters1 Promoters2 Promoters3
01/04/2021 01/04/2021 01/04/2021
to to to
31/03/2022 31/03/2022 31/03/2022
Total number of shares held at end of period [shares] 5,99,99,980 [shares] 10 [shares] 10
Percentage of total shares held at end of period 9800.00% 100.00% 100.00%
Percentage of change in shares held during year 0.00% 0.00% 0.00%
Details of shareholding of promoters [Abstract]
Details of shareholding of promoters [LineItems]
Sai Engineering
Shareholder’s name Foundation
Raj Kumar Verma Munish Sharma
Percentage of shares pledged/encumbered to total shares at end
0.00% 0.00% 0.00%
of period
Percentage of change in shares held during year 0.00% 0.00% 0.00%
3

01/04/2021
to
31/03/2022
Textual information (1)
Disclosure in board of directors report explanatory [TextBlock] [See below]
Description of state of companies affair [See below]
3. Proposed transfer to
general reserves. As per
Section 134(3) (j) of
Disclosure relating to amounts if any which is proposed to carry to any Companies Act, 2013, the
reserves amount of Rs. 583073.56/-
has been transferred to
the Surplus maintained
by the Company.
Disclosures relating to amount recommended to be paid as dividend [See below]
Details regarding energy conservation [See below]
Details regarding technology absorption [See below]
Details regarding foreign exchange earnings and outgo [See below]
Disclosures in director’s responsibility statement [See below]
Details of material changes and commitment occurred during period Textual information (8)
affecting financial position of company [See below]
As per Section
186 of the Companies Act,
2013, the Company has not
given a loan and any
guarantees &
Particulars of loans guarantee investment under section 186 [TextBlock] investments made by the
company during the
financial year
2021-22.
/>
Particulars of contracts/arrangements with related parties under section Textual information (9)
188(1) [TextBlock] [See below]
Whether there are contracts/arrangements/transactions not at arm's
No
length basis
Whether there are material contracts/arrangements/transactions at
No
arm's length basis
Disclosure of extract of annual return as provided under section 92(3) Textual information (10)
[TextBlock] [See below]
Details of change in promoters shareholding [TextBlock]
Details of shareholding pattern of directors and key managerial
personnel [TextBlock]
Disclosure of statement on declaration given by independent directors
NIL
under section 149(6) [TextBlock]
Disclosure for companies covered under section 178(1) on
directors appointment and remuneration including other matters as per notes
provided under section 178(3) [TextBlock]
Disclosure of statement on development and implementation of risk Textual information (11)
management policy [TextBlock] [See below]
The Company needs not to
comply with the
provisions of Section 135
Details on policy development and implementation by company on of Companies act, 2013,
corporate social responsibility initiatives taken during year as the company does not
[TextBlock] fall in eligibility ambit
of Corporate Social
Responsibility
initiatives.
Disclosure as per rule 8(5) of companies accounts rules 2014 [TextBlock] NIL
Disclosure of financial summary or highlights [TextBlock] [See below]
There is no change
in the nature of business
Disclosure of change in nature of business [TextBlock] during the financial year
2021-22.
4
Details of directors or key managerial personnels who were

NIL
appointed or have resigned during year [TextBlock]
The Company has following
Subsidiaries, Joint
venture or Associate
Company:-
1 .
Disclosure of companies which have become or ceased to be its Janglikh Hydro Power
subsidiaries, joint ventures or associate companies during L L P
year [TextBlock] 2. Kamil-II
Hydel Power LLP
3 .
Bhang Hydel Power LLP
/>
The provisions relating
to deposits, covered
Details relating to deposits covered under chapter v of companies act
under Chapter V of the Act
[TextBlock] are not applicable to the
Company.
Deposits accepted during year 0
Deposits remained unpaid or unclaimed at end of year 0
Amount of default in repayment of deposits or payment of interest
0
thereon beginning of year
Maximum amount of default in repayment of deposits or payment of
0
interest thereon during year
Amount of default in repayment of deposits or payment of interest
0
thereon end of year
Number of cases of default in repayment of deposits or payment
0
of interest thereon beginning of year
Maximum number of cases of default in repayment of deposits or
0
payment of interest thereon during year
Number of cases of default in repayment of deposits or payment
0
of interest thereon end of year
Details of deposits which are not in compliance with requirements
NIL
of chapter v of act [TextBlock]
Details of significant and material orders passed by
regulators or courts or tribunals impacting going concern NIL
status and company’s operations in future [TextBlock]
Details regarding adequacy of internal financial controls with Textual information (13)
reference to financial statements [TextBlock] [See below]
The Company needs not to
comply with the
provisions of Section 135
of Companies act, 2013,
Disclosure of contents of corporate social responsibility policy
as the company does not
[TextBlock] fall in eligibility ambit
of Corporate Social
Responsibility
initiatives
Disclosure of appointment and remuneration of managerial personnels This is not applicable to
[TextBlock] the Company.
Number of meetings of board 7
5
Disclosure in board of directors report explanatory [Text Block]

NOTICE OF THE 17THANNUAL GENERAL MEETING
To
All Shareholders
Notice is hereby given that the 17thANNUAL GENERAL MEETING of the Members of SAIURJA HYDEL PROJECTS PRIVATE LIMITED
will be held at the registered office of the Company at Sai Bhawan, Sector-IV, New Shimla-171009 (HP) on 30thday of September, 2022 at 1.30
P.M. to transact the following businesses at short notice:
ORDINARY BUSINESS
Item No.1 - Adoption of Financial Statements.
To receive, consider and adopt the Audited Financial Statements of the Company for the Financial Year ended 31stMarch, 2022, together with the
Reports of the Directors and the Auditors thereon.
Item No.2 - To ratify the appointment of Statutory Auditors and fix their remuneration and , if thought fit, to pass with or without modification(s),
the following resolution as an Ordinary Resolution:
"RESOLVED THAT pursuant to the provisions of Section 139 and all other applicable provisions, if any, of the Companies Act, 2013 and the
Rules framed there under, as amended from time to time, the approval of members is hereby accorded to appoint M/s Anil K. Sood & Co,
Chartered Accountants as Statutory Auditors of the Company to hold office from the conclusion of the ensuing Annual General Meeting (AGM)
till the conclusion of the AGM of the Company to be held in the year 2025, at such remuneration mutually agreed between the Board of Directors
of the Company and the Auditors".
By Order of the Board of Directors
Saiurja Hydel Projects Private Limited
6
Sd/-
(Director)
Date:30.09.2022 MUNISH SHARMA Place: Shimla

DIN: - 01210918
NOTES
A member entitled to attend and vote at the Annual General Meeting ('AGM') may appoint a proxy to attend and vote on a poll on his / her behalf.
A proxy need not be a Member of the Company. An instrument appointing the proxy should, however, be deposited at the Registered Office of
the Company not less than 48 (Forty Eight) hours before the commencement of the Annual General Meeting.
A person can act as proxy on behalf of Members not exceeding fifty (50) and holding in the aggregate not more than 10% of the total share capital
of the Company. In case a proxy is proposed to be appointed by a Member holding more than 10% of the total share capital of the Company
carrying voting rights, then such proxy shall not act as a proxy for any other person or shareholder.
Members are requested to bring their attendance slips duly completed and signed mentioning therein details of their Folio No.
In case of joint holders attending the Meeting, only such joint holder who is higher in the order of names will be entitled to vote at the Meeting.
Relevant documents referred to in the accompanying Notice are open for inspection by the Members at the Company's Registered Office on all
working days of the Company, during business hours up to the date of the Meeting.
Corporate Members intending to send their authorized representatives to attend the Meeting pursuant to Section 113 of the Companies Act, 2013
are requested to send to the Company, a certified copy of the relevant Board Resolution together with their respective specimen signatures
authorizing their representative(s) to attend and vote on their behalf at the Meeting.
Members seeking any information with regard to the Accounts are requested to write to the Company at an early date, so as to enable the
Management to keep the information ready at the meeting.
7
8
DIRECTORS' REPORT
To
The Members,
Your Directors have pleasure in presenting their 17thDirectors' Report on the Business and Operations and the accounts for the Financial Year
ended 31stMarch, 2021 of the Company.
1. Financial Results.
The Company's financial performance for the year under review along with previous year figures is given hereunder:
(In Rs.)
Particulars For the year ended on 31.03.2022 For the year ended on 31.03.2021
Gross Income 5,02,43,335.49 4,35,71,058.00
Finance Charges 28,978.90 9,125.00
Profit Before Tax 17,27,333.57 32,43,407.00
Less: Current Tax

4,49,262.00 8,98,597
Deferred Tax
6,94,998.01 2,64,853
Profit After Tax 5,83,073.56 20,79,957.00
9
Less: Appropriations: 0.00 0.00
Proposed Dividend on Equity Shares 0.00 0.00
Tax on proposed Dividend 0.00 0.00
Transfer to General Reserve 5,83,073.56 20,79,957.00
Surplus carried to Balance Sheet 5,83,073.56 20,79,957.00
2. State Of Company's Affairs and Results of Operations.
The Company is carrying on the business of construction of Hydel power projects in India.
The highlights of the Company's performance are as under:
Increase/
S. For the Year ended on 31.03.2022 For the Year ended on 31.03.2021 Decrease
Particulars
No. (Rs.) (Rs.)
(In Rs.)
Revenue from
1 44327994.00 42595770.00 1732224
operations
2 Profit before tax 1727333.57 3243406.50 -1516072.93
3 Net profit 583073.56 2079956.50 -1496882.94
10
3. Proposed transfer to general reserves.
As per Section 134(3) (j) of Companies Act, 2013, the amount of Rs. 583073.56/- has been transferred to the Surplus maintained by the
Company.
4. Dividend.
The management believes that the profits earned during the financial year must be retained and redeployed for the operations of the Company. As
the Company needs further funds to enhance its business operations, upgrade the efficiency and to meet out the deficiencies in working capital,
the Directors do not recommend any dividend on Equity Shares for the financial year 2021-22.
5. Material changes and commitments if any affecting the financial position of the company occurred between the end of the financial year to
which these financial statements relate and the date of the report.
There is no material change took place between the end of the financial year of the company to which the financial statements relate and the date
of the report in the company which may affect the financial position of the company.
6. Statement indicating development and implementation of risk management policy for the company.
The Company has adopted measures concerning the development and implementation of a Risk Management Policy after identifying the elements
of risks which in the opinion of the Board may threaten the operations & performance of the Company.
7. Conservation of energy, technology absorption, foreign exchange earnings and outgo.
The information pertaining to conservation of energy, technology absorption, Foreign exchange Earnings and outgo as required under Section 134
(3)(m) of the Companies Act, 2013 read with Rule 8(3) of the Companies (Accounts) Rules, 2014 is furnished in Annexure "A" and is attached to
this report.
8. Corporate Social Responsibility.
The Company needs not to comply with the provisions of Section 135 of Companies act, 2013, as the company does not fall in eligibility ambit of
Corporate Social Responsibility initiatives.
9. Change in nature of business.There is no change in the nature of business during the financial year 2021-22.
10. Changes in directors and key managerial personnel.
11
There has been no change in the constitution of Board during the year under review i.e. the structure of the Board remains the same.
11. Deposits.
The provisions relating to deposits, covered under Chapter V of the Act are not applicable to the Company.
12. Subsidiaries, joint ventures and associate companies.
The Company has following Subsidiaries, Joint venture or Associate Company:-
Janglikh Hydro Power LLP Kamil-II Hydel Power LLP Bhang Hydel Power LLP
13. Extract Of Annual Return.
The extracts of Annual Return pursuant to the provisions of Section 92 read with Rule 12 of the Companies (Management and Administration)
Rules, 2014 is furnished in Annexure "B" as Form MGT-9 and is attached to this Report.
14. Particulars of contracts or arrangements or transactions made with related parties.
The particulars of Contracts or Arrangements or transactions made with related parties pursuant to Section 188 of Companies Act, 2013 in
Annexure "C" as Form AOC-2 and is attached to this report.
15. Directors Responsibility Statement.
In accordance with the provisions of Section 134(5) of the Companies Act, 2013, the Board hereby submits its Responsibility Statement that:-
12
(a) In the preparation of the annual accounts, the applicable accounting standards had been followed along with proper explanation relating to
material departures;
(b) The directors had selected such accounting policies and applied them consistently and made judgments and estimates that are reasonable and
prudent so as to give a true and fair view of the state of affairs of the company at the end of the financial year and of the profit and loss of the
company for that period;
(c) The directors had taken proper and sufficient care for the maintenance of adequate accounting records in accordance with the provisions of
this Act for safeguarding the assets of the company and for preventing and detecting fraud and other irregularities;
(d) The directors had prepared the annual accounts on a going concern basis; and
(e) The directors had devised proper systems to ensure compliance with the provisions of all applicable laws and that such systems were adequate
and operating effectively.
16. Number of board meetings.
Seven Board Meetings were held during the Financial Year ended March 31, 2022 i.e. 03rd April, 2021, 06th May, 2021, 08th July, 2021,
06thOct., 2021, 15thOct., 2021, 30thNovember, 2021, 10thMarch, 2022. The maximum gap between any two Board Meetings was less than One
Hundred and Twenty days.
The names of members of the Board, their attendance at the Board Meetings are as under:
Name of Directors Number of Meetings attended/ Total Meetings held during the F.Y. 2021-22
Mr.Raj Kumar Verma 7/7
Mr.Munish Sharma 7/7
13
17. Dates of last three annual general meetings.
The details of last 3 (Three) AGMs held are provided as under:-
S. No. Date of Annual General Meeting Financial Year
1. 30.11.2021 2020-21
2. 30.12.2020 2019-20
3. 30.09.2019 2018-19
18. Particulars of loans, guarantees or investments.
As per Section 186 of the Companies Act, 2013, the Company has not given a loan and any guarantees & investments made by the company
during the financial year 2021-22.
19. Statutory auditors.
M/S Anil K. Sood & Co., Chartered Accountants, Shimla (FRN007360N) is appointed as Statutory Auditors of the Company until the conclusion
of the 20thAnnual General Meeting of the Company to be held in the calendar year 2025.
20. Explanations to auditor remarks.
The comments made on the financial statements referred to in the report of the Auditors are self-explanatory and do not need further explanations.
There are no adverse comments or qualifications in their Audit Report. Further there was no fraudulent activity reported by the Auditors of the
14
Company for the financial year 2021-22.
21. Details of significant and material orders passed by the regulators or courts or tribunals impacting the going concern status and company's
operations in future.
There is none of the above mentioned order(s) which impacts the going concern status and company's operations in future.
22. Changes in share capital.
The Authorised Share Capital is Rs. 6,00,00,000.00/- and paid up Equity Share Capital as on 31st March, 2022 was Rs. 6,00,00,000.00/-
comprising of 60,00,000 Equity Shares @ Rs. 10/- per share. The Company not issued shares with differential voting rights nor granted stock
options nor sweat equity during the year 2021-22.
23. Cost auditors.
The provisions relating to cost auditors are not applicable to the Company.
24. Disclosure in regard to managing director / whole-time director who is/are in receipt of any commission from company along with receipt of
any commission/remuneration from its any holding or subsidiary company.
This is not applicable to the Company.
25. Disclosures in relation to the Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013.
The company has complied with the provision relating to the Sexual Harassment of Women at the Workplace (Prevention, Prohibition and
Redressal) Act, 2013 as follows:
a. number of complaints filed during the financial year: Nil
b. number of complaints disposed of during the financial year: Nil
c. number of complaints pending as on end of the financial year: Nil
26. Vigil Mechanism / Whistle Blower Policy.
In order to ensure that the activities of the Company and its employees are conducted in a fair and transparent manner by adoption of highest
standards of professionalism, honesty, integrity and ethical behaviour the company has adopted a vigil mechanism policy.
27. Acknowledgements.
15
Your Directors place on record their sincere thanks to bankers, business associates, consultants, and various Government Authorities for their
continued support extended to your Company's activities during the year under review. Your Directors also acknowledges gratefully the
shareholders for their support and confidence reposed on your Company.
By Order of the Board of Directors
Sd/- sd/-
Date:30.09.2022 Munish Sharma Raj Kumar Verma
Place: Shimla (Director) (Director)
DIN:-01210918 DIN:-01210873
Description of state of companies affair

The Company is carrying on the business of construction of Hydel power projects in India. The highlights of the Company's performance are as
under: S. No. Particulars For the Year ended on 31.03.2022 (Rs.) For the Year ended on 31.03.2021 (Rs.) Increase/ Decrease (In Rs.) 1 Revenue
from operations 44327994.00 42595770.00 1732224 2 Profit before tax 1727333.57 3243406.50 -1516072.93 3 Net profit 583073.56 2079956.50
-1496882.94
16
Disclosures relating to amount recommended to be paid as dividend

4. Dividend. The management believes that the profits earned during the financial year must be retained and redeployed for the operations of the
Company. As the Company needs further funds to enhance its business operations, upgrade the efficiency and to meet out the deficiencies in
working capital, the Directors do not recommend any dividend on Equity Shares for the financial year 2021-22.
Details regarding energy conservation

Conservation of energy, technology absorption, foreign exchange earnings and outgo. The information pertaining to conservation of energy,
technology absorption, Foreign exchange Earnings and outgo as required under Section 134 (3)(m) of the Companies Act, 2013 read with Rule
8(3) of the Companies (Accounts) Rules, 2014 is furnished in Annexure "A" and is attached to this report.
Details regarding technology absorption

Details regarding foreign exchange earnings and outgo

Disclosures in director’s responsibility statement

Directors Responsibility Statement. In accordance with the provisions of Section 134(5) of the Companies Act, 2013, the Board hereby submits
its Responsibility Statement that:- (a) In the preparation of the annual accounts, the applicable accounting standards had been followed along with
proper explanation relating to material departures; (b) The directors had selected such accounting policies and applied them consistently and made
judgments and estimates that are reasonable and prudent so as to give a true and fair view of the state of affairs of the company at the end of the
financial year and of the profit and loss of the company for that period; (c) The directors had taken proper and sufficient care for the maintenance
of adequate accounting records in accordance with the provisions of this Act for safeguarding the assets of the company and for preventing and
detecting fraud and other irregularities; (d) The directors had prepared the annual accounts on a going concern basis; and (e) The directors had
devised proper systems to ensure compliance with the provisions of all applicable laws and that such systems were adequate and operating
effectively.
Details of material changes and commitment occurred during period affecting financial position of company
There is no material change took place between the end of the financial year of the company to which the financial statements relate and the date
of the report in the company which may affect the financial position of the company.
Particulars of contracts/arrangements with related parties under section 188(1) [Text Block]
The particulars of Contracts or Arrangements or transactions made with related parties pursuant to Section 188 of Companies Act, 2013 in
Annexure "C" as Form AOC-2 and is attached to this report.
17
Disclosure of extract of annual return as provided under section 92(3) [Text Block]
ANNEXURE 'B'
Forming Part of the Directors' Report
FORM NO. MGT-9
Extract of Annual Return
As on financial year ended on 31.03.2022
[Pursuant to Section 92 (3) of the Companies Act, 2013 and rule 12(1) of the Company (Management & Administration) Rules, 2014]
REGISTRATION & OTHER DETAILS:
1.
CIN
U40100HP2005PTC028617
2.
Registration Date
01/07/2005
3.
Name of the Company
18
4.
Category/Sub-category of the Company
Company Limited by Shares/Indian Non-Government Company
5.
Address of the Registered office & contact details
Sai Bhawan
Sector-4, New Shimla
Shimla Himachal Pradesh
171009
6.
Whether listed company
NO
7.
Name, Address & contact details of the Registrar & Transfer Agent, if any.
N/A
Principal business activities of the company (All the business activities contributing 10 % or more of the total turnover of the company shall be
stated)
S. No.
19
Name and Description of main products / services
NIC Code of the Product/service
% to total turnover of the company
Demolition & site preparation, Electrical, plumbing & other Specialized construction Activities
F3
100
Particulars of holding, subsidiary and associate companies
S. No.
Name of the Entity
CIN of Company
Holding/ Subsidiary/ Associate
% of Shares Held
Applicable Section
NIL
20
Share holding pattern (Equity Share Capital Breakup as percentage of Total Equity)
Category-wise Share Holding
No. of Shares
No. of Shares
held at the
held at the end %
beginning
Category of of the year Change
Shareholders during the
of the year[As
[As on year
on
31-March-2022]
31-March-2021]
% of % of
Demat Physical Total Demat Physical Total
Total Total
Shares Shares
A. Promoters
(1)Indian
a)Individual/HUF - 2 2 - 2 2
b)Central Govt - - -
- - - - - -
c) State Govt(s) - - - - - - - -
-
21
d)Bodies Corp. - - - - - - - - -
e) Banks / FI - - - - - - - - -
f)Anyother - 59,99,998 59,99,998 100 - 59,99,998 59,99,998 100 0%
Total
shareholding of - 60,00,000 60,00,000 100 - 60,00,000 60,00,000 100 0%
Promoter(A)
B.Public
Shareholding
1.Institutions
a)Mutual Funds - - - - - - - - -
b) Banks / FI - - - - - - - - -
c)Central Govt - - - - - - - - -
d) State Govt(s) - - - - - - - - -
e)Venture Capital
- - - - - - - - -
Funds
f)Insurance
- - - - - - - - -
Companies
g) FIIs - - - - - - - - -
h)Foreign
Venture Capital - - - - - - - - -
Funds
i) Others (specify) - - - - - -
22
Sub-total (B)(1):- 0.00
2.
Non-Institutions
a)Bodies Corp.
i) Indian - - - - - - - - -
ii)Overseas - - - - - - - - -
b)Individuals - -
i)Individual
shareholders
holding nominal -
share capital
uptoRs. 1 lakh
ii)Individual
shareholders
holding nominal
- - - - - - - - -
share capital in
excess of Rs 1
lakh
c)Others (specify) - - - - - - - - -
Non Resident
- - - - - - - - -
Indians
Hindu Undivided
- - - - - - - - -
Family
Overseas
- - - - - - - - -
Corporate Bodies
Foreign Nationals - - - - - - - - -
23
Clearing
- - - - - - - - -
Members
Trusts - - - - - - - - -
Foreign Bodies -
- - - - - - - - -
DR
Sub-total (B)(2):- - - - - - - - - -
Total Public
Shareholding - - - - - - - - -
(B)=(B)(1)+ (B)(2)
C.Shares held by
Custodian for - - - - - - - - -
GDRs & ADRs
Grand Total
- 60,00,000 60,00,000 100 - 60,00,000 60,00,000 100 0%
(A+B+C)
B) Shareholding of Promoter
Shareholding at Shareholding
the beginning of at the end of
S. Shareholder's the year the year
No. Name
as on as on
01.04.2021 31.03.2022
% change in
shareholding during
the year
%of Shares % of total %of Shares

% of total
Pledged / No. of Shares of Pledged /
No. of Shares Shares of the
encumbered to total Shares the encumbered to
company
shares company total shares
24
Raj Kumar
1 1 1
Verma
Munish
2 1 1
Sharma
59,99,998 59,99,998
Sai Eternal
3 99.99% 99.99%
Foundation
C) Change in Promoters' Shareholding
Shareholder's Shareholding at the beginning of the Cumulative Shareholding during the

Name year year
S. No.
% of total % of total
No. of shares shares of the No. of shares shares of the
company company
NO
CHANGE
D) Shareholding Pattern of top ten Shareholders:
(Other than Directors, Promoters and Holders of GDRs and ADRs)
25
Sl. Shareholding at the Cumulative Shareholding

beginning of the year during the year
No.
For Each of the % of total shares of the No. of % of total shares of the
No. of shares
Shareholders company shares company
NIL
E) Shareholding of Directors and Key Managerial Personnel
Shareholding Cumulative
Sl.
at the Shareholding
beginning of during the
No.
the year year
% of
% of total total
No. of
For Each of the Directors and KMP No. of shares shares of the shares
shares
company of the
company
1. Raj At the beginning of

Kumar 1 0.00 1 0.00
Verma the year
26
Date wise Increase / Decrease in Shareholding during the

year specifying the reasons for increase / decrease (e.g. NO CHANGE
allotment / transfer / bonus/ sweat equity etc):
At the End of
1 0.00 1 0.00
the year
2. At the beginning of
Munish 1 0.00 1 0.00
Sharma the year
Date wise Increase / Decrease in Shareholding during the

year specifying the reasons for increase / decrease (e.g. NO CHANGE
allotment / transfer / bonus/ sweat equity etc):
At the End of
1 0.00 1 0.00
the year
V) Indebtedness-Indebtedness of the Company including interest outstanding/accrued but not due for payment
Unsecured
Deposits
Secured Loans excluding Loans Total
deposits Indebtedness
27
Indebtedness at the beginning of the financial year
i) Principal Amount
ii) Interest due but not paid
iii) Interest accrued but not due
Indebtedness at the end of the financial year Total

(i+ ii+ iii)
VI. Remuneration of Directors and Key Managerial Personnel
Remuneration to Managing Director, Whole-time Directors and/or Manager: (Fig. Rs.)
SN.
Particulars of Remuneration
Name of MD/WTD/ Manager
Total Amount
NIL
28
Gross salary
(a) Salary as per provisions contained in section 17(1) of the Income-tax Act, 1961
NIL
(b) Value of perquisites u/s 17(2) Income-tax Act, 1961
NIL
(c) Profits in lieu of salary under section 17(3) Income- tax Act, 1961
NIL
Stock Option
NIL
Sweat Equity
NIL
Commission - as % of profit - others,specifyï¿½
29
NIL
Others, please specify
NIL
Total (A)
NIL
Ceiling as per the Act
NIL
30
Remuneration to other directors: (Fig. in Rs.)
S.No. Particulars of Remuneration Name of Directors Total Amount
1 Independent Directors ----- ------ NIL
Fee for attending board committee meetings NIL NIL NIL
Commission NIL NIL NIL
Others, please specify NIL NIL NIL
Total (1) NIL NIL NIL
2 Other Non-Executive Raj Kumar Verma Munish Sharma NIL
Fee for attending board committee meetings NIL NIL NIL
Commission NIL NIL NIL
Others, please specify NIL NIL NIL
Total (2) NIL NIL NIL
Total (B)=(1+2) NIL
31
Overall Ceiling as per the Act N.A N.A N.A
C. Remuneration to KMP Other Than MD/Manager/WTD: (Fig. in Rs.)
Particulars of Key Managerial

S.N.
Remuneration Personnel
CS CFO Total
1 Gross salary
(a) Salary as per provisions contained in section 17(1) of the

NIL NIL NIL
Income-tax Act, 1961
(b) Value of perquisites u/s 17(2) Income-tax Act, 1961 NIL NIL NIL
(c) Profits in lieu of salary under section 17(3) Income-tax Act,

NIL NIL NIL
1961
2 Stock Option NIL NIL NIL
3 Sweat Equity NIL NIL NIL
4 Commission
- as % of profit NIL NIL NIL
others, specifyï¿½
NIL NIL NIL
32
NIL NIL NIL
5 Others, please specify NIL NIL NIL
Total NIL NIL NIL
II. Penalties / punishment/ compounding of offences:
Section of the Brief Details of Penalty / Punishment/ Authority [RD / Appeal made, if
Type
Companies Act Description Compounding fees imposed NCLT/ COURT] any (give Details)
A. COMPANY
Penalty NO NO NO NO NO
Punishment NO NO NO NO NO
Compounding NO NO NO NO NO
B.
DIRECTORS
33
C. Other
officers in
default
Disclosure of statement on development and implementation of risk management policy [Text Block]
The Company has adopted measures concerning the development and implementation of a Risk Management Policy after identifying the elements
of risks which in the opinion of the Board may threaten the operations & performance of the Company.
34
Disclosure of financial summary or highlights [Text Block]
Particulars For the year ended on 31.03.2022 For the year ended on 31.03.2021
Gross Income 5,02,43,335.49 4,35,71,058.00
Finance Charges 28,978.90 9,125.00
Profit Before Tax 17,27,333.57 32,43,407.00
Less: Current Tax

4,49,262.00 8,98,597
Deferred Tax
6,94,998.01 2,64,853
Profit After Tax 5,83,073.56 20,79,957.00
Less: Appropriations: 0.00 0.00
Proposed Dividend on Equity Shares 0.00 0.00
Tax on proposed Dividend 0.00 0.00
Transfer to General Reserve 5,83,073.56 20,79,957.00
Surplus carried to Balance Sheet 5,83,073.56 20,79,957.00
35
Details regarding adequacy of internal financial controls with reference to financial statements [Text Block]
In our opinion, the Company has, in all material respects, an adequate internal financial controls system over financial reporting and such internal
financial controls over financial reporting were operating effectively as at March 31, 2022, based on the internal control over financial reporting
criteria established by the Company considering the essential components of internal control stated in the Guidance Note on Audit of Internal
Financial Controls Over Financial Reporting issued by the Institute of Chartered Accountants of India, but has defaulted in complying with intent
not to show loss lest the company becomes eligible for tender process and as per the observations mentioned in the main report.
[400200] Disclosures - Auditors report
Details regarding auditors [Table] ..(1)

Auditors [Axis] Auditors1
01/04/2021
to
31/03/2022
Details regarding auditors [Abstract]
Details regarding auditors [LineItems]
Category of auditor Auditors firm
Name of audit firm Anil K. Sood & Co.
ANIL KUMAR
Name of auditor signing report SOOD
Firms registration number of audit firm 007360N
Membership number of auditor 086068
56, Middle
Bazar,Lower
Address of auditors Bazar,ShimlaHimachal
Pradesh-171001
Permanent account number of auditor or auditor's firm AAHFA5493N
SRN of form ADT-1 Z99999999
Date of signing audit report by auditors 06/09/2022
Date of signing of balance sheet by auditors 06/09/2022
36
Disclosure of auditor's qualification(s), reservation(s) or adverse remark(s) in auditors' report [Table] ..(1)
Auditor's
Auditor's qualification(s), reservation(s) or adverse remark(s) in auditors' report [Axis] favourable remark
[Member]
01/04/2021
to
31/03/2022
Disclosure of auditor's qualification(s), reservation(s) or adverse remark(s) in auditors' report [Abstract]
Disclosure of auditor's qualification(s), reservation(s) or adverse remark(s) in auditors' report
[LineItems]
The Company has
maintained proper
records showing full
Disclosure in auditors report relating to fixed assets particulars, including
quantities details and
situation of fixed
assets.
Fixed assets have
been physically
verified by the
management during
Disclosure relating to quantitative details of fixed assets the year and no
material
discrepancies were
identified on such
verification.
Fixed assets have
been physically
verified by the
management during
Disclosure relating to physical verification and material discrepancies of fixed assets the year and no
material
discrepancies were
identified on such
verification.
Textual information
Disclosure relating to title deeds of immovable properties (14) [See below]
Textual information
Disclosure in auditors report relating to inventories (15) [See below]
Textual information
Disclosure in auditors report relating to loans (16) [See below]
Textual information
Disclosure about loans granted to parties covered under section 189 of companies act (17) [See below]
Textual information
Disclosure relating to terms and conditions of loans granted (18) [See below]
Textual information
Disclosure regarding receipt of loans granted (19) [See below]
Textual information
Disclosure regarding terms of recovery of loans granted (20) [See below]
Textual information
Disclosure in auditors report relating to compliance with Section 185 and 186 of Companies Act, 2013 (21) [See below]
The Company has
not accepted any
deposits from the
public, though they
have obtained
Disclosure in auditors report relating to deposits accepted advances and
financial assistance
from entity's under
the same
management. .
We company is not
required to maintain
cost records under
Disclosure in auditors report relating to maintenance of cost records section 148(1) of the
Companies Act,
2013 related to the
Civil Construction.
Textual information
Disclosure in auditors report relating to statutory dues [TextBlock] (22) [See below]
37
In our opinion and

according to the
information and
explanations give by
the management, the
Disclosure in auditors report relating to default in repayment of financial dues Company has not
defaulted in
repayment of dues to
a financial intuition,
bank or debentures
holders.
According to the
information and
explanations given
Disclosure in auditors report relating to public offer and term loans used for purpose for which by the management,
those were raised the Company has not
raised any money by
way of initial public
/ private placement.
Disclosure in auditors report relating to fraud by the company or on the company by its officers Textual information
or its employees reported during period (23) [See below]
Textual information
Disclosure in auditors report relating to managerial remuneration (24) [See below]
In our opinion, the
Company is not a
nidhi company.
Therefore, the
provisions of clause
Disclosure in auditors report relating to Nidhi Company 3(xii) of the order
are not applicable to
the Company and
hence not
commented upon.
Textual information
Disclosure in auditors report relating to transactions with related parties (25) [See below]
Disclosure in auditors report relating to preferential allotment or private placement of shares or Textual information
convertible debentures (26) [See below]
According to the
information and
explanations given
by the management,
the Company has not
Disclosure in auditors report relating to non-cash transactions with directors or persons connected
entered into any
with him non-cash
transactions with
directors or persons
connected with
them.
According to the
information and
explanations given
to us, the provisions
Disclosure in auditors report relating to registration under section 45-IA of Reserve Bank of India
of section 45-IA of
Act, 1934 the Reserve Bank of
India Act, 1934 are
not applicable to the
Company.

01/04/2021
to
31/03/2022
Disclosure in auditor’s report explanatory [TextBlock] [See below]
Whether companies auditors report order is applicable on company Yes
Whether auditors' report has been qualified or has any reservations or
Yes
contains adverse remarks
Auditor's qualification(s), reservation(s) or adverse remark(s) in Textual information (28)
auditors' report [See below]
Disclosure relating to title deeds of immovable properties

According to information and explanations given by the management, the title deeds of immovable properties included in fixed. As explained to
us, the title deeds of machinery have been given as security (mortgage and charge) against the term loan taken from banks.
38
Disclosure in auditors report relating to inventories

The management has not conducted physical verification of inventory at reasonable intervals during the year as the material in hand is lying in the
premises of a party with whom litigation is going on.
Disclosure in auditors report relating to loans

According to the information and explanations given to us, the Company has not granted any loans, secured or unsecured to Companies, firms,
Limited Liability Partnerships or other parties covered in the register maintained under section 189 of the Companies Act, 2013. Accordingly, the
provisions of clause 3(iii) (a), (b) and (c) of the order are not applicable to the Company and hence not commented upon.
Disclosure about loans granted to parties covered under section 189 of companies act
According to the information and explanations given to us, the Company has not granted any loans, secured or unsecured to Companies, firms,
Limited Liability Partnerships or other parties covered in the register maintained under section 189 of the Companies Act, 2013. Accordingly, the
provisions of clause 3(iii) (a), (b) and (c) of the order are not applicable to the Company and hence not commented upon.
Disclosure relating to terms and conditions of loans granted

In our opinion and according to the information and explanations given to us, there are no loans, investments, guarantees, and securities granted in
respect of which provisions of section 185 and 186 of the Companies Act, 2013 are applicable and hence not commented upon.
Disclosure regarding receipt of loans granted

) In our opinion and according to the information and explanations given to us, there are no loans, investments, guarantees, and securities granted
in respect of which provisions of section 185 and 186 of the Companies Act, 2013 are applicable and hence not commented upon.
Disclosure regarding terms of recovery of loans granted

Disclosure in auditors report relating to compliance with Section 185 and 186 of Companies Act, 2013
Disclosure in auditors report relating to statutory dues [Text Block]

As regards undisputed statutory dues including provident fund, income-tax, sale-tax, service-tax, value added tax, cess, customs duty and other
material statutory dues applicable to it, please refer to or observations ibid.
39
Disclosure in auditors report relating to fraud by the company or on the company by its officers or its employees
reported during period
Based upon the audit procedures performed for the purpose of reporting the true and fair view of financial statements and according to the
information and explanations given by the management, we report that no fraud by the Company or no material fraud on the Company by the
officers and employees of the Company has been noticed or reported during the year.
Disclosure in auditors report relating to managerial remuneration

Based upon the audit procedures performed for the purpose of reporting the true and fair view of financial statements and according to the
information and explanations given by the management, we report that no fraud by the Company or no material fraud on the Company by the
officers and employees of the Company has been noticed or reported during the year.
Disclosure in auditors report relating to transactions with related parties

According to the information and explanations given by the management, transitions with related parties are in compliance with section 177 and
188 of Companies Act, 2013 where applicable and details have been disclosed in the notes to the financial statements, as required applicable
accounting standards.
Disclosure in auditors report relating to preferential allotment or private placement of shares or convertible
debentures
According to the information and explanations given to us and on an overall examination of the balance sheet, the company has not made any
preferential allotment or private placement of shares pr fully or partly convertible debentures during the year under review and hence, reporting
requirements under clause 3(xiv) are not applicable to the company and, not commented upon.
40
Disclosure in auditor’s report explanatory [Text Block]

INDEPENDENT AUDITORS' REPORT
TO
THE MEMBERS OF
M/S SAIURJA HYDEL PROJECTS PRIVATE LIMITED
Report on the Financial Statements
We have audited the accompanying financial statements of M/S SAIURJA HYDEL PROJECTS PRIVATE LIMITED , which comprise the
Balance Sheet as at 31 March 2022, the Statement of Profit and Loss, the Cash Flow Statement for the year then ended, and a summary of
significant accounting policies and other explanatory information.
Management's Responsibility for the Financial Statements
The Company's Board of Directors is responsible for the matters stated in section 134(5) of the Companies Act, 2013 ("the Act") with respect to
the preparation and presentation of these financial statements that give a true and fair view of the financial position, financial performance and
cash flows of the Company in accordance with the accounting principles generally accepted in India, including the Accounting Standards
specified under Section 133 of the Act, read with Rule 7 of the Companies (Accounts) Rules, 2014. This responsibility also includes the
maintenance of adequate accounting records in accordance with the provision of the Act for safeguarding of the assets of the Company and for
preventing and detecting the 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 control, that were operating
effectively for ensuring the accuracy and completeness of the accounting records, relevant to the preparation and presentation of the financial
statements that give a true and fair view and are free from material misstatement, whether due to fraud or error.
Auditor's Responsibility
Our responsibility is to express an opinion on these financial statements based on our audit.
We have taken into account the provisions of the Act, the accounting and auditing standards and matters which are required to be included in the
audit report under the provisions of the Act and the Rules made thereunder.
We conducted our audit in accordance with the Standards on Auditing specified under section 143(10) of the Act. Those Standards require that we
comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free
from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures
selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due
to fraud or error. In making those risk assessments, the auditor considers internal financial control relevant to the Company's preparation of the
financial statements that give true and fair view, in order to design audit procedures that are appropriate in the circumstances, but not for the
purpose of expressing an opinion on whether the Company has in place an adequate internal financial controls system over financial reporting and
operating effectiveness of such controls . An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness
of the accounting estimates made by Company's Directors, as well as evaluating the overall presentation of the financial statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion on the financial
statements.
41
Opinion
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 Act in the manner so required and give a true and fair view in conformity with the accounting principles generally
accepted in India of the state of affairs of the Company as at 31stMarch 2022, its profit and its cash flows for the year ended on that date.
Report on other Legal and Regulatory Requirements
As required by the Companies (Auditor's Report) Order, 2015("the Order") issued by the Central Government of India in terms of sub-section
(11) of section 143 of the Act, we give in the Annexure a statement on the matters Specified in paragraphs 3 and 4 of the Order, to the extent
applicable.
As required by section 143(3) of the Act, 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 far as it appears from our examination of those
books.
c) The Balance Sheet, the Statement of Profit and Loss, and Cash Flow Statement dealt with by this Report are in agreement with the books of
account.
d) In our opinion, the aforesaid financial statements comply with the Accounting Standards specified under Section 133 of the Act, read with
Rule 7 of the Companies (Accounts) Rules, 2014.
e) On the basis of written representations received from the directors as on 31 March, 2022, taken on record by the Board of Directors, none of
the directors is disqualified as on 31 March, 2022, from being appointed as a director in terms of Section 164(2) of the Act.
f) In our opinion and to the best of our information and according to the explanations given to us, we report as under with respect to other matters
to be included in the Auditor's Report in accordance with Rule 11 of the Companies (Audit and Auditors) Rules, 2014:
The Company does not have any pending litigations which would impact its financial position
The Company did not have any long-term contracts including derivatives contracts for which there were any material foreseeable losses
There were no amounts which required to be transferred by the Company to the Investor Education and Protection Fund].
For ANIL K SOOD & CO.
Chartered Accountants
42
(CA ANIL K. SOOD)
Partner
(Firm Registration No. : 007360N)
(Membership No.: 086068)
Dated: Shimla
ANNEXURE TO THE AUDITORS' REPORT
Annexure Referred to in paragraph 5(1) of our Report to the members of "M/S SAIURJA HYDEL PROJECTS PRIVATE LIMITED" on the
accounts of the company for the year ended 31stMarch, 2022
On the basis of such checks as we considered appropriate and according to the information and Explanations given to us during the course of our
audit, we report that:
(i) In respect of its fixed assets:
The Company has maintained proper records showing full particulars, including quantitative details and situation of the fixed assets.
As explained to us, fixed assets have been physically verified by the management during the year in accordance with the phased programme of
verification adopted by the management which, in our opinion, provides for physical verification of all the fixed assets at reasonable intervals.
According to the information and explanations given to us, no material discrepancies were noticed on such verification.
(ii) In respect of its inventory:
As explained to us, the inventories of finished goods, semi-finished goods, stores, spare parts and raw materials were physically verified at regular
intervals/ (at the end of the year) by the Management. In case of inventories lying with third parties, certificates of stocks holding have been
received.
In our opinion and according to the information and explanation given to us, the procedures of physical verification of inventories followed by the
Management were reasonable and adequate in relation to the size of the Company and the nature of its business.
43
.In our opinion and according to the information and explanations given to us, the Company has maintained proper records of its inventories and
no material discrepancies were noticed on physical verification of stocks as compared to book records.
(iii) (According to the information and explanations given to us, the Company has not granted any loans to companies, firms or other parties
covered in the Register maintained under Section 189 of the Companies Act, 2013; and therefore paragraph 3(iii ) of the Order is not applicable.
)
(iv) In our opinion and according to the information and explanations given to us, there are adequate internal control procedures commensurate
with the size of the company and the nature of its business for the purchase of inventory, fixed assets and for the sale of goods (and/services).
During the course of our Audit, we have not observed any continuing failure to correct major weaknesses in internal control.
(v) The company has not received any public deposits during the year.
(vi) As informed to us, the Central Government has not prescribed maintenance of cost records under sub-section (1) of Section 148 of the Act, in
respect of the activities carried on by the Company.
(vii) In respect of statutory dues:
According to the records of the company and information and explanations given to us, the Company has generally been regular in depositing
undisputed statutory dues, including Provident Fund, employees state insurance (ESI), Investor Education and Protection Fund, Income-tax, Tax
deducted at sources, Tax collected at source, Professional Tax, Sales Tax, value added tax (VAT), Wealth Tax, Service Tax, Custom Duty,
Excise Duty, Cess and other material statutory dues applicable to it, with the appropriate authorities.
According to the information and explanations given to us, there were no undisputed
amounts payable in respect of Income-tax, Wealth Tax, Custom Duty, Excise Duty, sales tax, VAT, Cess and other material statutory dues in
arrears /were outstanding as at 31 March, 2022 for a period of more than six months from the date they became payable.
(c) There were no amounts which required to be transferred by the Company to the Investor Education and Protection Fund.
(viii) The company does not have the accumulated losses at the end of financial year. The company has not incurred any Cash losses during the
financial covered by our Audit and the immediately preceding financial year.
In arriving at the accumulated losses and net worth as above, we have considered the quantifications which are quantifiable in the audit reports of
the years to which these losses pertain.
44
(ix) In our opinion and according to the information and explanations given to us, the Company has not defaulted in the repayment of dues to
financial institutions, banks and debenture holders.
(x) To the best of our knowledge and according to the information and explanations given to us, no fraud by the Company and no material fraud
on the Company has been noticed or reported during the year.
For ANIL K SOOD & CO.
Chartered Accountants
(CA ANIL K. SOOD)
Partner
(Firm Registration No. 007360N)
(Membership No.: 086068)
Date: Shimla
45
Auditor's qualification(s), reservation(s) or adverse remark(s) in auditors' report

The Company's Board of Directors is responsible for the matters stated in section 134(5) of the Companies Act, 2013 ("the Act") with respect to
the preparation and presentation of these financial statements that give a true and fair view of the financial position, financial performance and
cash flows of the Company in accordance with the accounting principles generally accepted in India, including the Accounting Standards
specified under Section 133 of the Act, read with Rule 7 of the Companies (Accounts) Rules, 2014. This responsibility also includes the
maintenance of adequate accounting records in accordance with the provision of the Act for safeguarding of the assets of the Company and for
preventing and detecting the 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 control, that were operating
effectively for ensuring the accuracy and completeness of the accounting records, relevant to the preparation and presentation of the financial
statements that give a true and fair view and are free from material misstatement, whether due to fraud or error. Auditor's Responsibility Our
responsibility is to express an opinion on these financial statements based on our audit. We have taken into account the provisions of the Act, the
accounting and auditing standards and matters which are required to be included in the audit report under the provisions of the Act and the Rules
made thereunder. We conducted our audit in accordance with the Standards on Auditing specified under section 143(10) of the Act. Those
Standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the
financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and
disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material
misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal financial
control relevant to the Company's preparation of the financial statements that give true and fair view, in order to design audit procedures that are
appropriate in the circumstances, but not for the purpose of expressing an opinion on whether the Company has in place an adequate internal
financial controls system over financial reporting and operating effectiveness of such controls . An audit also includes evaluating the
appropriateness of accounting policies used and the reasonableness of the accounting estimates made by Company's Directors, as well as
evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to
provide a basis for our audit opinion on the financial statements. Opinion 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 Act in the manner so required and give a true and
fair view in conformity with the accounting principles generally accepted in India of the state of affairs of the Company as at 31st March 2022, its
profit and its cash flows for the year ended on that date. Report on other Legal and Regulatory Requirements 1. As required by the Companies
(Auditor's Report) Order, 2015("the Order") issued by the Central Government of India in terms of sub-section (11) of section 143 of the Act, we
give in the Annexure a statement on the matters Specified in paragraphs 3 and 4 of the Order, to the extent applicable. 2. As required by section
143(3) of the Act, 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 far as it appears from our examination of those books. c) The Balance Sheet, the Statement of Profit and Loss, and Cash Flow Statement dealt
with by this Report are in agreement with the books of account. d) In our opinion, the aforesaid financial statements comply with the Accounting
Standards specified under Section 133 of the Act, read with Rule 7 of the Companies (Accounts) Rules, 2014. e) On the basis of written
representations received from the directors as on 31 March, 2022, taken on record by the Board of Directors, none of the directors is disqualified
as on 31 March, 2022, from being appointed as a director in terms of Section 164(2) of the Act. f) In our opinion and to the best of our
information and according to the explanations given to us, we report as under with respect to other matters to be included in the Auditor's Report
in accordance with Rule 11 of the Companies (Audit and Auditors) Rules, 2014: The Company does not have any pending litigations which
would impact its financial position The Company did not have any long-term contracts including derivatives contracts for which there were any
material foreseeable losses There were no amounts which required to be transferred by the Company to the Investor Education and Protection
Fund]. For ANIL K SOOD & CO. Chartered Accountants (CA ANIL K. SOOD) Partner (Firm Registration No. : 007360N) (Membership No.:
086068) Dated: Shimla
[400500] Disclosures - Secretarial audit report

01/04/2021
to
31/03/2022
Disclosure in secretarial audit report explanatory [TextBlock]
Whether secretarial audit report is applicable on company No
Whether secretarial audit report has been qualified or has any
No
observation or other remarks
46
[100100] Balance sheet

31/03/2022 31/03/2021
Balance sheet [Abstract]
Equity and liabilities [Abstract]
Shareholders' funds [Abstract]
Share capital 6,00,00,000 6,00,00,000
Reserves and surplus 20,34,00,331.1 20,27,77,668.5
Money received against share warrants 0 0
Total shareholders' funds 26,34,00,331.1 26,27,77,668.5
Share application money pending allotment 0 0
Deferred government grants 0 0
Minority interest 0 0
Non-current liabilities [Abstract]
Long-term borrowings 2,54,02,785 2,10,87,539
Deferred tax liabilities (net) 4,49,78,085 4,42,83,087
Foreign currency monetary item translation difference liability
0 0
account
Other long-term liabilities 0 0
Long-term provisions 0 0
Total non-current liabilities 7,03,80,870 6,53,70,626
Current liabilities [Abstract]
Short-term borrowings 0 0
Trade payables 1,39,11,066.64 3,74,89,195.14
Other current liabilities 75,79,038.01 2,41,93,500.32
Short-term provisions 4,49,262 8,98,597.5
Total current liabilities 2,19,39,366.65 6,25,81,292.96
Total equity and liabilities 35,57,20,567.75 39,07,29,587.46
Assets [Abstract]
Non-current assets [Abstract]
Fixed assets [Abstract]
Tangible assets 20,52,99,836.5 22,87,42,551
Intangible assets 0 0
Tangible assets capital work-in-progress 0 0
Intangible assets under development or work-in-progress 0 0
Total fixed assets 20,52,99,836.5 22,87,42,551
Non-current investments 7,39,46,210.02 10,06,27,678.92
Long-term loans and advances 4,34,25,502 0
Other non-current assets 0 0
Total non-current assets 32,26,71,548.52 32,93,70,229.92
Current assets [Abstract]
Current investments 0 0
Inventories 0 3,85,600
Trade receivables 3,21,88,242.57 1,03,76,113
Cash and bank balances 8,33,070.66 26,59,439.95
Short-term loans and advances 27,706 4,79,38,204.59
Other current assets 0 0
Total current assets 3,30,49,019.23 6,13,59,357.54
Total assets 35,57,20,567.75 39,07,29,587.46
47
[400300] Disclosures - Signatories of financial statements
Details of directors signing financial statements [Table] ..(1)

Directors signing financial statements [Axis] DirectorssigningFS1 DirectorssigningFS2
01/04/2021 01/04/2021
to to
31/03/2022 31/03/2022
Details of signatories of financial statements [Abstract]
Details of directors signing financial statements [Abstract]
Details of directors signing financial statements [LineItems]
Name of director signing financial statements [Abstract]
First name of director MUNISH RAJ
Middle name of director KUMAR
Last name of director SHARMA VERMA
Designation of director Director Director
Director identification number of director 01210918 01210873
Date of signing of financial statements by director 06/09/2022 06/09/2022
48
[100400] Cash flow statement, indirect

01/04/2021 01/04/2020
to to
31/03/2022 31/03/2021
Statement of cash flows [Abstract]
Whether cash flow statement is applicable on company Yes Yes
Cash flows from used in operating activities [Abstract]
Profit before extraordinary items and tax 17,27,333.57 32,43,406.5
Adjustments for reconcile profit (loss) [Abstract]
Adjustments to profit (loss) [Abstract]
Adjustments for finance costs 0 0
Adjustments for depreciation and amortisation expense 2,08,50,438 2,09,63,695
Adjustments for impairment loss reversal of impairment loss
0 0
recognised in profit or loss
Adjustments for unrealised foreign exchange losses gains 0 0
Adjustments for dividend income 0 0
Adjustments for share-based payments 0 0
Other adjustments for which cash effects are investing or
0 0
financing cash flow
Other adjustments to reconcile profit (loss) 39,589.18 11,63,450
Other adjustments for non-cash items 0 -54,38,950
Share of profit and loss from partnership firm or
0 0
association of persons or limited liability partnerships
Total adjustments to profit (loss) 2,08,90,027.18 1,66,88,195
Adjustments for working capital [Abstract]
Adjustments for decrease (increase) in inventories 3,85,600 6,69,056
Adjustments for decrease (increase) in trade receivables -2,18,12,130 1,38,85,590
Adjustments for decrease (increase) in other current assets 4,79,10,499 -2,67,160
Adjustments for increase (decrease) in trade payables -2,35,78,129 3,19,06,004
Adjustments for increase (decrease) in other current liabilities -1,66,14,461 -17,92,471
Adjustments for provisions 0 9,61,926.45
Total adjustments for working capital -1,37,08,621 4,53,62,945.45
Total adjustments for reconcile profit (loss) 71,81,406.18 6,20,51,140.45
Net cash flows from (used in) operations 89,08,739.75 6,52,94,546.95
Dividends received 0 0
Interest paid 0 0
Interest received 0 0
Income taxes paid (refund) 8,98,597.59 -21,37,750
Other inflows (outflows) of cash 0 0
Net cash flows from (used in) operating activities before extraordinary
80,10,142.16 6,74,32,296.95
items
Proceeds from extraordinary items 0 0
Payment for extraordinary items 0 0
Net cash flows from (used in) operating activities 80,10,142.16 6,74,32,296.95
Cash flows from used in investing activities [Abstract]
Cash flows from losing control of subsidiaries or other businesses 0 0
Cash flows used in obtaining control of subsidiaries or other businesses 0 0
Other cash receipts from sales of equity or debt instruments of other
0 0
entities
Other cash payments to acquire equity or debt instruments of other
0 0
entities
Other cash receipts from sales of interests in joint ventures 0 0
Other cash payments to acquire interests in joint ventures 0 0
Cash receipts from share of profits of partnership firm or
0 0
association of persons or limited liability partnerships
Cash payment for investment in partnership firm or association of
0 0
persons or limited liability partnerships
Proceeds from sales of tangible assets 28,44,339 98,684
Purchase of tangible assets 2,52,062 1,04,130
Proceeds from sales of intangible assets 0 0
Purchase of intangible assets 0 0
49
Cash advances and loans made to other parties 0 0

Cash receipts from repayment of advances and loans made to other parties 0 0
Cash payments for future contracts, forward contracts, option
0 0
contracts and swap contracts
Cash receipts from future contracts, forward contracts, option
0 0
contracts and swap contracts
Dividends received 0 0
Interest received -4,34,25,502 0
Income taxes paid (refund) 0 0
Other inflows (outflows) of cash 2,66,81,469 -17,99,163
Proceeds from government grants 0 0
Net cash flows from (used in) investing activities before extraordinary
-1,41,51,756 -18,04,609
items
Net cash flows from (used in) investing activities -1,41,51,756 -18,04,609
Cash flows from used in financing activities [Abstract]
Proceeds from issuing shares 0 0
Proceeds from issuing other equity instruments 0 0
Proceeds from issuing debentures notes bonds etc 0 0
Proceeds from borrowings 43,15,246 -6,72,90,128
Repayments of borrowings 0 0
Dividends paid 0 0
Interest paid 0 0
Income taxes paid (refund) 0 0
Other inflows (outflows) of cash 0 0
Net cash flows from (used in) financing activities before extraordinary
43,15,246 -6,72,90,128
items
Net cash flows from (used in) financing activities 43,15,246 -6,72,90,128
Net increase (decrease) in cash and cash equivalents before effect of
-18,26,367.84 -16,62,440.05
exchange rate changes
Effect of exchange rate changes on cash and cash equivalents [Abstract]
Effect of exchange rate changes on cash and cash equivalents 0 0
Net increase (decrease) in cash and cash equivalents -18,26,367.84 -16,62,440.05
Cash and cash equivalents cash flow statement at end of period 8,33,070.66 26,59,439.95
50
[200100] Notes - Share capital
Disclosure of classes of share capital [Table] ..(1)

Classes of share capital [Axis] Share capital [Member] Equity shares [Member]
01/04/2021 01/04/2020 01/04/2021 01/04/2020
to to to to
31/03/2022 31/03/2021 31/03/2022 31/03/2021
Disclosure of classes of share capital [Abstract]
Disclosure of classes of share capital [LineItems]
Number of shares authorised [shares] 60,00,000 [shares] 60,00,000 [shares] 60,00,000 [shares] 60,00,000
Value of shares authorised 6,00,00,000 6,00,00,000 6,00,00,000 6,00,00,000
Number of shares issued [shares] 60,00,000 [shares] 60,00,000 [shares] 60,00,000 [shares] 60,00,000
Value of shares issued 6,00,00,000 6,00,00,000 6,00,00,000 6,00,00,000
Number of shares subscribed and fully paid [shares] 60,00,000 [shares] 60,00,000 [shares] 60,00,000 [shares] 60,00,000
Value of shares subscribed and fully paid 6,00,00,000 6,00,00,000 6,00,00,000 6,00,00,000
Number of shares subscribed but not fully paid [shares] 0 [shares] 0 [shares] 0 [shares] 0
Value of shares subscribed but not fully paid 0 0 0 0
Total number of shares subscribed [shares] 60,00,000 [shares] 60,00,000 [shares] 60,00,000 [shares] 60,00,000
Total value of shares subscribed 6,00,00,000 6,00,00,000 6,00,00,000 6,00,00,000
Value of shares paid-up [Abstract]
Number of shares paid-up [shares] 60,00,000 [shares] 60,00,000 [shares] 60,00,000 [shares] 60,00,000
Value of shares called 6,00,00,000 6,00,00,000 6,00,00,000 6,00,00,000
Calls unpaid [Abstract]
Calls unpaid by directors and officers
[Abstract]
Calls unpaid by directors 0 0 0 0
Calls unpaid by officers 0 0 0 0
Total calls unpaid by directors and
0 0 0 0
officers
Calls unpaid by others 0 0 0 0
Total calls unpaid 0 0 0 0
Forfeited shares 0 0 0 0
Forfeited shares reissued 0 0 0 0
Value of shares paid-up 6,00,00,000 6,00,00,000 6,00,00,000 6,00,00,000
Reconciliation of number of shares outstanding
[Abstract]
Changes in number of shares outstanding
[Abstract]
Increase in number of shares outstanding
[Abstract]
Number of shares issued in public offering [shares] 0 [shares] 0 [shares] 0 [shares] 0
Number of shares issued as bonus shares [shares] 0 [shares] 0 [shares] 0 [shares] 0
Number of shares issued as rights [shares] 0 [shares] 0 [shares] 0 [shares] 0
Number of shares issued in private
placement arising out of conversion of
[shares] 0 [shares] 0 [shares] 0 [shares] 0
debentures preference shares during
period
Number of shares issued in other private
placement
Number of shares issued as preferential
allotment arising out of conversion of
debentures preference shares during
period
Number of shares issued as other
preferential allotment
Number of shares allotted for
contracts without payment received [shares] 0 [shares] 0 [shares] 0 [shares] 0
in cash
Number of shares issued under scheme of
amalgamation
Number of other issues of shares [shares] 0 [shares] 0 [shares] 0 [shares] 0
Number of shares issued under employee
stock option plan
51
Number of other issue of shares

arising out of conversion of [shares] 0 [shares] 0 [shares] 0 [shares] 0
securities
Total aggregate number of shares issued
during period
Decrease in number of shares during period
[Abstract]
Number of shares bought back [shares] 0 [shares] 0 [shares] 0 [shares] 0
Other decrease in number of shares [shares] 0 [shares] 0 [shares] 0 [shares] 0
Total decrease in number of shares during
period
Total increase (decrease) in number of
shares outstanding
Number of shares outstanding at end of period [shares] 60,00,000 [shares] 60,00,000 [shares] 60,00,000 [shares] 60,00,000
Reconciliation of value of shares outstanding
[Abstract]
Changes in share capital [Abstract]
Increase in share capital during period
[Abstract]
Amount of public issue during period 0 0 0 0
Amount of bonus issue during period 0 0 0 0
Amount of rights issue during period 0 0 0 0
Amount of private placement issue
arising out of conversion of debentures 0 0 0 0
preference shares during period
Amount of other private placement issue
0 0 0 0
during period
Amount of preferential allotment issue
arising out of conversion of debentures 0 0 0 0
preference shares during period
Amount of other preferential allotment
0 0 0 0
issue during period
Amount of issue allotted for
contracts without payment 0 0 0 0
received in cash during period
Amount of issue under scheme of
0 0 0 0
amalgamation during period
Amount of other issues during period 0 0 0 0
Amount of employee stock option plan
0 0 0 0
issued during period
Amount of other issue arising out of
conversion of securities during 0 0 0 0
period
Total aggregate amount of increase in
0 0 0 0
share capital during period
Decrease in share capital during period
[Abstract]
Decrease in amount of shares bought back 0 0 0 0
Other decrease in amount of shares 0 0 0 0
Total decrease in share capital during
0 0 0 0
period
Total increase (decrease) in share capital 0 0 0 0
Share capital at end of period 6,00,00,000 6,00,00,000 6,00,00,000 6,00,00,000
Rights preferences and restrictions attaching
0 0 0 0
to class of share capital
Shares in company held by holding company or
ultimate holding company or by its subsidiaries
or associates [Abstract]
Shares in company held by holding company [shares] 0 [shares] 0 [shares] 0 [shares] 0
Shares in company held by ultimate holding
company
Shares in company held by subsidiaries of its
holding company
Shares in company held by subsidiaries of its
ultimate holding company
Shares in company held by associates of its
holding company
Shares in company held by associates of its
ultimate holding company
52
Total shares in company held by holding company

or ultimate holding company or by its [shares] 0 [shares] 0 [shares] 0 [shares] 0
subsidiaries or associates
Shares reserved for issue under options
and contracts or commitments for sale of [shares] 0 [shares] 0 [shares] 0 [shares] 0
shares or disinvestment
Amount of shares reserved for issue under options
and contracts or commitments for sale of shares or 0 0 0 0
disinvestment
Description of terms of shares reserved for issue
under options and contracts or commitments for 0 0 0 0
sale of shares or disinvestment
Aggregate number of fully paid-up shares issued
pursuant to contracts without payment being [shares] 0 [shares] 0 [shares] 0 [shares] 0
received in cash during last five years
Aggregate number of fully paid-up shares
issued by way of bonus shares during last [shares] 0 [shares] 0 [shares] 0 [shares] 0
five years
Aggregate number of shares bought back during
last five years
Original paid-up value of forfeited shares 0 0 0 0
Details of application money received for
allotment of securities and due for refund and
interest accrued thereon [Abstract]
Application money received for allotment of
securities and due for refund and interest
accrued thereon [Abstract]
Application money received for
allotment of securities and due for 0 0 0 0
refund, principal
Application money received for
allotment of securities and due for 0 0 0 0
refund, interest accrued
Total application money received for
allotment of securities and due for refund 0 0 0 0
and interest accrued thereon
[ As Per Member (s)
Terms and conditions of shares pending allotment ]
[ As Per Member (s) ] 0 0
Number of shares proposed to be issued [shares] 0 [shares] 0 [shares] 0 [shares] 0

Share premium for shares to be allotted 0 0 0 0
Description of whether company have
sufficient authorised capital to cover
0 0 0 0
proposed share capital amount resulting from
allotment
Over due period for which application
money is pending prior to allotment of 0 0 0 0
shares
Reason for over due period for which
application money is pending prior to 0 0 0 0
allotment of shares
53
Disclosure of classes of share capital [Table] ..(2)

Classes of share capital [Axis] Equity shares 1 [Member]
01/04/2021 01/04/2020
to to
31/03/2022 31/03/2021
Disclosure of classes of share capital [Abstract]
Disclosure of classes of share capital [LineItems]
Type of share EQUITY EQUITY
Number of shares authorised [shares] 60,00,000 [shares] 60,00,000
Value of shares authorised 6,00,00,000 6,00,00,000
Number of shares issued [shares] 60,00,000 [shares] 60,00,000
Value of shares issued 6,00,00,000 6,00,00,000
Number of shares subscribed and fully paid [shares] 60,00,000 [shares] 60,00,000
Value of shares subscribed and fully paid 6,00,00,000 6,00,00,000
Number of shares subscribed but not fully paid [shares] 0 [shares] 0
Value of shares subscribed but not fully paid 0 0
Total number of shares subscribed [shares] 60,00,000 [shares] 60,00,000
Total value of shares subscribed 6,00,00,000 6,00,00,000
Value of shares paid-up [Abstract]
Number of shares paid-up [shares] 60,00,000 [shares] 60,00,000
Value of shares called 6,00,00,000 6,00,00,000
Calls unpaid [Abstract]
Calls unpaid by directors and officers [Abstract]
Calls unpaid by directors 0 0
Calls unpaid by officers 0 0
Total calls unpaid by directors and officers 0 0
Calls unpaid by others 0 0
Total calls unpaid 0 0
Forfeited shares 0 0
Forfeited shares reissued 0 0
Value of shares paid-up 6,00,00,000 6,00,00,000
Par value per share [INR/shares] 10 [INR/shares] 10
Amount per share called in case shares not fully called [INR/shares] 0 [INR/shares] 0
Reconciliation of number of shares outstanding [Abstract]
Changes in number of shares outstanding [Abstract]
Increase in number of shares outstanding [Abstract]
Number of shares issued in public offering [shares] 0 [shares] 0
Number of shares issued as bonus shares [shares] 0 [shares] 0
Number of shares issued as rights [shares] 0 [shares] 0
Number of shares issued in private placement arising out of conversion
[shares] 0 [shares] 0
of debentures preference shares during period
Number of shares issued in other private placement [shares] 0 [shares] 0
Number of shares issued as preferential allotment arising out of
conversion of debentures preference shares during period
Number of shares issued as other preferential allotment [shares] 0 [shares] 0
Number of shares allotted for contracts without payment received in cash [shares] 0 [shares] 0
Number of shares issued under scheme of amalgamation [shares] 0 [shares] 0
Number of other issues of shares [shares] 0 [shares] 0
Number of shares issued under employee stock option plan [shares] 0 [shares] 0
Number of other issue of shares arising out of conversion of securities [shares] 0 [shares] 0
Total aggregate number of shares issued during period [shares] 0 [shares] 0
Decrease in number of shares during period [Abstract]
Number of shares bought back [shares] 0 [shares] 0
Other decrease in number of shares [shares] 0 [shares] 0
Total decrease in number of shares during period [shares] 0 [shares] 0
Total increase (decrease) in number of shares outstanding [shares] 0 [shares] 0
Number of shares outstanding at end of period [shares] 60,00,000 [shares] 60,00,000
Reconciliation of value of shares outstanding [Abstract]
Changes in share capital [Abstract]
Increase in share capital during period [Abstract]
Amount of public issue during period 0 0
Amount of bonus issue during period 0 0
Amount of rights issue during period 0 0
54
Amount of private placement issue arising out of conversion of

0 0
debentures preference shares during period
Amount of other private placement issue during period 0 0
Amount of preferential allotment issue arising out of conversion of
0 0
debentures preference shares during period
Amount of other preferential allotment issue during period 0 0
Amount of issue allotted for contracts without payment received in cash
0 0
during period
Amount of issue under scheme of amalgamation during period 0 0
Amount of other issues during period 0 0
Amount of employee stock option plan issued during period 0 0
Amount of other issue arising out of conversion of securities during period 0 0
Total aggregate amount of increase in share capital during period 0 0
Decrease in share capital during period [Abstract]
Decrease in amount of shares bought back 0 0
Other decrease in amount of shares 0 0
Total decrease in share capital during period 0 0
Total increase (decrease) in share capital 0 0
Share capital at end of period 6,00,00,000 6,00,00,000
Rights preferences and restrictions attaching to class of share capital 0 0
Shares in company held by holding company or ultimate holding company or by its
subsidiaries or associates [Abstract]
Shares in company held by holding company [shares] 0 [shares] 0
Shares in company held by ultimate holding company [shares] 0 [shares] 0
Shares in company held by subsidiaries of its holding company [shares] 0 [shares] 0
Shares in company held by subsidiaries of its ultimate holding company [shares] 0 [shares] 0
Shares in company held by associates of its holding company [shares] 0 [shares] 0
Shares in company held by associates of its ultimate holding company [shares] 0 [shares] 0
Total shares in company held by holding company or ultimate holding company
or by its subsidiaries or associates
Shares reserved for issue under options and contracts or commitments for sale of
shares or disinvestment
Amount of shares reserved for issue under options and contracts or commitments
0 0
for sale of shares or disinvestment
Description of terms of shares reserved for issue under options and contracts
0 0
or commitments for sale of shares or disinvestment
Aggregate number of fully paid-up shares issued pursuant to contracts
without payment being received in cash during last five years
Aggregate number of fully paid-up shares issued by way of bonus shares during last
five years
Aggregate number of shares bought back during last five years [shares] 0 [shares] 0
Original paid-up value of forfeited shares 0 0
Details of application money received for allotment of securities and due for
refund and interest accrued thereon [Abstract]
Application money received for allotment of securities and due for refund and
interest accrued thereon [Abstract]
Application money received for allotment of securities and due for refund,
0 0
principal
Application money received for allotment of securities and due for refund,
0 0
interest accrued
Total application money received for allotment of securities and due for
0 0
refund and interest accrued thereon
Terms and conditions of shares pending allotment 0 0
Number of shares proposed to be issued [shares] 0 [shares] 0
Share premium for shares to be allotted 0 0
Description of whether company have sufficient authorised capital to cover
0 0
proposed share capital amount resulting from allotment
Over due period for which application money is pending prior to allotment of
0 0
shares
Reason for over due period for which application money is pending prior to
0 0
allotment of shares
55
Disclosure of shareholding more than five per cent in company [Table] ..(1)
Classes of share capital [Axis] Equity shares 1 [Member]
Name of shareholder [Axis] Shareholder 1 [Member]
01/04/2021 01/04/2020
to to
31/03/2022 31/03/2021
Disclosure of shareholding more than five per cent in company [Abstract]
Disclosure of shareholding more than five per cent in company [LineItems]
Type of share EQUITY EQUITY
S A IS A I
Name of shareholder ENGINEERING ENGINEERING
FOUNDATION FOUNDATION
PAN of shareholder AAAAS5757P AAAAS5757P
Country of incorporation or residence of shareholder INDIA INDIA
Number of shares held in company [shares] 59,99,998 [shares] 59,99,998
Percentage of shareholding in company 98.00% 98.00%

01/04/2021 01/04/2020
to to
31/03/2022 31/03/2021
During the
During the financial year
financial year 2020-21,The issued,
2021-22,The issued, subscribed and paid up
subscribed and paid up Capital of the Company
Disclosure of notes on share capital explanatory [TextBlock] Capital of the Company stood at Rs. 6000000
stood at Rs. 6000000 equity shares of Rs. 10
equity shares of Rs. 10 each
each
Whether there are any shareholders holding more than five per cent
Yes Yes
shares in company
Number of persons on private placement of equity share 0 0
Nature of security on private placement of equity share 0 0
Number of persons on private placement of preference share 0 0
Nature of security on private placement of preference share 0 0
Number of shareholders of company 3 3
Number of allottees in case of preferential allotment 0 0
Whether reduction in capital done during year No No
Amount of reduction in capital during year 0 0
Percentage of capital reduction to capital prior to reduction 0.00% 0.00%
Whether money raised from public offering during year No No
Amount raised from public offering during year 0 0
Amount utilised towards specified purposes for public offering 0 0
Amount remaining unutilised received in respect of public offering 0 0
Details of outstanding unutilised amounts received in respect of public
0 0
offering
56
[200200] Notes - Reserves and surplus
Statement of changes in reserves [Table] ..(1)

Components of reserves [Axis] Reserves [Member] Surplus [Member]
01/04/2021 01/04/2020 01/04/2021 01/04/2020
to to to to
31/03/2022 31/03/2021 31/03/2022 31/03/2021
Statement of changes in reserves [Abstract]
Statement of changes in reserves [LineItems]
Changes in reserves [Abstract]
Additions to reserves [Abstract]
Profit (loss) for period 5,83,073.56 20,79,956.5 5,83,073.56 20,79,956.5
Other additions to reserves 39,588 9,50,447 39,588 9,50,447
Total additions to reserves 6,22,661.56 30,30,403.5 6,22,661.56 30,30,403.5
Deductions to reserves [Abstract]
Other utilisation of securities premium if
0 0 0 0
permitted
Other deductions to reserves 0 21,37,750 0 21,37,750
Total deductions to reserves 0 21,37,750 0 21,37,750
Appropriations for dividend, dividend tax and
general reserve [Abstract]
Dividend appropriation [Abstract]
Interim dividend appropriation [Abstract]
Interim equity dividend appropriation 0 0 0 0
Interim preferred dividend
0 0 0 0
appropriation
Interim special dividend appropriation 0 0 0 0
Total interim dividend appropriation 0 0 0 0
Final dividend appropriation [Abstract]
Final equity dividend appropriation 0 0 0 0
Final preferred dividend appropriation 0 0 0 0
Final special dividend appropriation 0 0 0 0
Total final dividend appropriation 0 0 0 0
Total dividend appropriation 0 0 0 0
Dividend tax appropriation [Abstract]
Equity dividend tax appropriation 0 0 0 0
Preferred dividend tax appropriation 0 0 0 0
Total dividend tax appropriation 0 0 0 0
Other appropriations 0 0 0 0
Transfer to general reserve 0 0 0 0
Total appropriations for dividend,
0 0 0 0
dividend tax and general reserve
Appropriation towards bonus shares 0 0 0 0
Total changes in reserves 6,22,661.56 8,92,653.5 6,22,661.56 8,92,653.5
Reserves at end of period 20,34,00,331.1 20,27,77,668.5 20,34,00,331.1 20,27,77,668.5
Venturer's share of post-acquisition reserves
0 0 0 0
of jointly controlled enterprise

01/04/2021 01/04/2020
to to
31/03/2022 31/03/2021
Disclosure of notes on reserves explanatory [TextBlock]
Aggregate amount set aside or proposed to be set aside, to reserve 0 0
Aggregate amounts withdrawn from such reserves set aside 0 0
Share reserves joint ventures 0 0
57
[200300] Notes - Borrowings
Classification of borrowings [Table] ..(1)

Classification based on time period [Axis] Long-term [Member]
Classification of borrowings [Axis] Term loans from others [Member] Rupee term loans from others [Member]
Subclassification of borrowings [Axis] Unsecured borrowings [Member] Unsecured borrowings [Member]
31/03/2022 31/03/2021 31/03/2022 31/03/2021
Borrowings notes [Abstract]
Details of borrowings [Abstract]
Details of borrowings [LineItems]
Borrowings 2,54,02,785 2,10,87,539 2,54,02,785 2,10,87,539
Details on loans guaranteed [Abstract]
Aggregate amount of loans guaranteed by
0 0 0 0
directors
Aggregate amount of loans guaranteed by
0 0 0 0
others
Details on defaults on borrowings [Abstract]
Outstanding amount of continuing default
0 0 0 0
principal
Outstanding amount of continuing default
0 0 0 0
interest

31/03/2022 31/03/2021
Disclosure of notes on borrowings explanatory [TextBlock]
Share long-term borrowings joint ventures 0 0
Share short-term borrowings joint ventures 0 0
58
[201000] Notes - Tangible assets
Disclosure of tangible assets [Table] ..(1)

Classes of tangible assets [Axis] Company total tangible assets [Member]
Sub classes of tangible assets [Axis] Owned and leased assets [Member]
Carrying amount accumulated depreciation and gross Gross carrying amount Accumulated depreciation and
Carrying amount [Member]
carrying amount [Axis] [Member] impairment [Member]
01/04/2021 01/04/2020 01/04/2021 01/04/2020 01/04/2021 01/04/2020
to to to to to to
31/03/2022 31/03/2021 31/03/2022 31/03/2021 31/03/2022 31/03/2021
Disclosure of tangible assets [Abstract]
Disclosure of tangible assets
[LineItems]
Reconciliation of changes in
tangible assets [Abstract]
Changes in tangible assets
[Abstract]
Additions other than through
business combinations tangible 5,06,320 1,04,130 5,06,320 1,04,130
assets
Acquisitions through
business combinations 0 0 0 0
tangible assets
Depreciation tangible assets -1,27,129 0 1,27,129 0
Impairment loss
recognised in profit or 0 0 0 0
loss tangible assets
Reversal of impairment loss
recognised in profit or loss 0 0 0 0
tangible assets
Revaluation increase
0 0 0 0
(decrease) tangible assets
Disposals tangible assets
[Abstract]
0 0 0 0 0 0
through demergers
Disposals tangible assets,
28,44,339 98,684 28,44,339 98,684 0 0
others
Total disposals tangible
28,44,339 98,684 28,44,339 98,684 0 0
assets
Other adjustments tangible
assets [Abstract]
Increase (decrease) through
net exchange differences 0 0 0 0
tangible assets
0 0 0 0 0 0
assets, others
Total other adjustments
0 0 0 0 0 0
tangible assets
Total changes in tangible
-24,65,148 5,446 -23,38,019 5,446 1,27,129 0
assets
Tangible assets at end of period 20,52,99,836.5 22,87,42,551 22,64,04,532.63 24,97,06,246 2,11,04,696.13 2,09,63,695
59

Classes of tangible assets [Axis] Plant and equipment [Member]
01/04/2021 01/04/2020 01/04/2021 01/04/2020 01/04/2021 01/04/2020
to to to to to to
31/03/2022 31/03/2021 31/03/2022 31/03/2021 31/03/2022 31/03/2021
[LineItems]
[Abstract]
business combinations tangible 2,54,258 0 2,54,258 0
assets
tangible assets
Depreciation tangible assets -23,694.9 0 23,694.9 0
Impairment loss
tangible assets
0 0 0 0
[Abstract]
0 0 0 0 0 0
through demergers
13,00,000 55,084 13,00,000 55,084 0 0
others
13,00,000 55,084 13,00,000 55,084 0 0
assets
assets [Abstract]
tangible assets
0 0 0 0 0 0
assets, others
0 0 0 0 0 0
tangible assets
-10,69,436.9 -55,084 -10,45,742 -55,084 23,694.9 0
assets
60

Classes of tangible assets [Axis] Other plant and equipment [Member]
01/04/2021 01/04/2020 01/04/2021 01/04/2020 01/04/2021 01/04/2020
to to to to to to
31/03/2022 31/03/2021 31/03/2022 31/03/2021 31/03/2022 31/03/2021
[LineItems]
[Abstract]
assets
tangible assets
Impairment loss
tangible assets
0 0 0 0
[Abstract]
0 0 0 0 0 0
through demergers
13,00,000 55,084 13,00,000 55,084 0 0
others
13,00,000 55,084 13,00,000 55,084 0 0
assets
assets [Abstract]
tangible assets
0 0 0 0 0 0
assets, others
0 0 0 0 0 0
tangible assets
-10,69,436.9 -55,084 -10,45,742 -55,084 23,694.9 0
assets
61

Classes of tangible assets [Axis] Other plant and equipment [Member]
Sub classes of tangible assets [Axis] Owned assets [Member]
01/04/2021 01/04/2020 01/04/2021 01/04/2020 01/04/2021 01/04/2020
to to to to to to
31/03/2022 31/03/2021 31/03/2022 31/03/2021 31/03/2022 31/03/2021
[LineItems]
[Abstract]
assets
tangible assets
Impairment loss
tangible assets
0 0 0 0
[Abstract]
0 0 0 0 0 0
through demergers
13,00,000 55,084 13,00,000 55,084 0 0
others
13,00,000 55,084 13,00,000 55,084 0 0
assets
assets [Abstract]
tangible assets
0 0 0 0 0 0
assets, others
0 0 0 0 0 0
tangible assets
-10,69,436.9 -55,084 -10,45,742 -55,084 23,694.9 0
assets
62

Classes of tangible assets [Axis] Furniture and fixtures [Member]
01/04/2021 01/04/2020 01/04/2021 01/04/2020 01/04/2021 01/04/2020
to to to to to to
31/03/2022 31/03/2021 31/03/2022 31/03/2021 31/03/2022 31/03/2021
[LineItems]
[Abstract]
business combinations tangible 0 19,780 0 19,780
assets
tangible assets
Depreciation tangible assets 0 0 0 0
Impairment loss
tangible assets
0 0 0 0
[Abstract]
0 0 0 0 0 0
through demergers
0 0 0 0 0 0
others
0 0 0 0 0 0
assets
assets [Abstract]
tangible assets
0 0 0 0 0 0
assets, others
0 0 0 0 0 0
tangible assets
0 19,780 0 19,780 0 0
assets
Tangible assets at end of period 13,28,279.22 15,17,436 15,17,436.22 17,05,283 1,89,157 1,87,847
63

01/04/2021 01/04/2020 01/04/2021 01/04/2020 01/04/2021 01/04/2020
to to to to to to
31/03/2022 31/03/2021 31/03/2022 31/03/2021 31/03/2022 31/03/2021
[LineItems]
[Abstract]
business combinations tangible 0 19,780 0 19,780
assets
tangible assets
Impairment loss
tangible assets
0 0 0 0
[Abstract]
0 0 0 0 0 0
through demergers
0 0 0 0 0 0
others
0 0 0 0 0 0
assets
assets [Abstract]
tangible assets
0 0 0 0 0 0
assets, others
0 0 0 0 0 0
tangible assets
0 19,780 0 19,780 0 0
assets
Tangible assets at end of period 13,28,279.22 15,17,436 15,17,436.22 17,05,283 1,89,157 1,87,847
64

Classes of tangible assets [Axis] Vehicles [Member]
01/04/2021 01/04/2020 01/04/2021 01/04/2020 01/04/2021 01/04/2020
to to to to to to
31/03/2022 31/03/2021 31/03/2022 31/03/2021 31/03/2022 31/03/2021
[LineItems]
[Abstract]
assets
tangible assets
Depreciation tangible assets -1,01,597.61 0 1,01,597.61 0
Impairment loss
tangible assets
0 0 0 0
[Abstract]
0 0 0 0 0 0
through demergers
15,20,339 0 15,20,339 0 0 0
others
15,20,339 0 15,20,339 0 0 0
assets
assets [Abstract]
tangible assets
0 0 0 0 0 0
assets, others
0 0 0 0 0 0
tangible assets
-14,51,936.61 0 -13,50,339 0 1,01,597.61 0
assets
Tangible assets at end of period 1,47,55,354.72 1,92,46,881 1,78,96,541.98 2,22,85,862 31,41,187.26 30,38,981
65

Classes of tangible assets [Axis] Motor vehicles [Member]
01/04/2021 01/04/2020 01/04/2021 01/04/2020 01/04/2021 01/04/2020
to to to to to to
31/03/2022 31/03/2021 31/03/2022 31/03/2021 31/03/2022 31/03/2021
[LineItems]
[Abstract]
assets
tangible assets
Impairment loss
tangible assets
0 0 0 0
[Abstract]
0 0 0 0 0 0
through demergers
15,20,339 0 15,20,339 0 0 0
others
15,20,339 0 15,20,339 0 0 0
assets
assets [Abstract]
tangible assets
0 0 0 0 0 0
assets, others
0 0 0 0 0 0
tangible assets
-14,51,936.61 0 -13,50,339 0 1,01,597.61 0
assets
66

Classes of tangible assets [Axis] Motor vehicles [Member]
01/04/2021 01/04/2020 01/04/2021 01/04/2020 01/04/2021 01/04/2020
to to to to to to
31/03/2022 31/03/2021 31/03/2022 31/03/2021 31/03/2022 31/03/2021
[LineItems]
[Abstract]
assets
tangible assets
Impairment loss
tangible assets
0 0 0 0
[Abstract]
0 0 0 0 0 0
through demergers
15,20,339 0 15,20,339 0 0 0
others
15,20,339 0 15,20,339 0 0 0
assets
assets [Abstract]
tangible assets
0 0 0 0 0 0
assets, others
0 0 0 0 0 0
tangible assets
-14,51,936.61 0 -13,50,339 0 1,01,597.61 0
assets
67

Classes of tangible assets [Axis] Office equipment [Member]
01/04/2021 01/04/2020 01/04/2021 01/04/2020 01/04/2021 01/04/2020
to to to to to to
31/03/2022 31/03/2021 31/03/2022 31/03/2021 31/03/2022 31/03/2021
[LineItems]
[Abstract]
business combinations tangible 82,062 84,350 82,062 84,350
assets
tangible assets
Impairment loss
tangible assets
0 0 0 0
[Abstract]
0 0 0 0 0 0
through demergers
24,000 43,600 24,000 43,600 0 0
others
24,000 43,600 24,000 43,600 0 0
assets
assets [Abstract]
tangible assets
0 0 0 0 0 0
assets, others
0 0 0 0 0 0
tangible assets
56,225.51 40,750 58,062 40,750 1,836.49 0
assets
68

01/04/2021 01/04/2020 01/04/2021 01/04/2020 01/04/2021 01/04/2020
to to to to to to
31/03/2022 31/03/2021 31/03/2022 31/03/2021 31/03/2022 31/03/2021
[LineItems]
[Abstract]
business combinations tangible 82,062 84,350 82,062 84,350
assets
tangible assets
Impairment loss
tangible assets
0 0 0 0
[Abstract]
0 0 0 0 0 0
through demergers
24,000 43,600 24,000 43,600 0 0
others
24,000 43,600 24,000 43,600 0 0
assets
assets [Abstract]
tangible assets
0 0 0 0 0 0
assets, others
0 0 0 0 0 0
tangible assets
56,225.51 40,750 58,062 40,750 1,836.49 0
assets
69

Classes of tangible assets [Axis] Computer equipments [Member]
01/04/2021 01/04/2020 01/04/2021 01/04/2020 01/04/2021 01/04/2020
to to to to to to
31/03/2022 31/03/2021 31/03/2022 31/03/2021 31/03/2022 31/03/2021
[LineItems]
[Abstract]
business combinations tangible 0 0 0 0
assets
tangible assets
Impairment loss
tangible assets
0 0 0 0
[Abstract]
0 0 0 0 0 0
through demergers
0 0 0 0 0 0
others
0 0 0 0 0 0
assets
assets [Abstract]
tangible assets
0 0 0 0 0 0
assets, others
0 0 0 0 0 0
tangible assets
0 0 0 0 0 0
assets
Tangible assets at end of period 21,481.34 1,93,320 1,93,320.34 3,65,159 1,71,839 1,71,839
70

Classes of tangible assets [Axis] Computer equipments [Member]
01/04/2021 01/04/2020 01/04/2021 01/04/2020 01/04/2021 01/04/2020
to to to to to to
31/03/2022 31/03/2021 31/03/2022 31/03/2021 31/03/2022 31/03/2021
[LineItems]
[Abstract]
assets
tangible assets
Impairment loss
tangible assets
0 0 0 0
[Abstract]
0 0 0 0 0 0
through demergers
0 0 0 0 0 0
others
0 0 0 0 0 0
assets
assets [Abstract]
tangible assets
0 0 0 0 0 0
assets, others
0 0 0 0 0 0
tangible assets
0 0 0 0 0 0
assets
Tangible assets at end of period 21,481.34 1,93,320 1,93,320.34 3,65,159 1,71,839 1,71,839
71

Classes of tangible assets [Axis] Other tangible assets [Member]
01/04/2021 01/04/2020 01/04/2021 01/04/2020 01/04/2021 01/04/2020
to to to to to to
31/03/2022 31/03/2021 31/03/2022 31/03/2021 31/03/2022 31/03/2021
[LineItems]
[Abstract]
assets
tangible assets
Impairment loss
tangible assets
0 0 0 0
[Abstract]
0 0 0 0 0 0
through demergers
0 0 0 0 0 0
others
0 0 0 0 0 0
assets
assets [Abstract]
tangible assets
0 0 0 0 0 0
assets, others
0 0 0 0 0 0
tangible assets
0 0 0 0 0 0
assets
Tangible assets at end of period 13,006.28 18,755 18,754.28 24,503 5,748 5,748
72

Classes of tangible assets [Axis] Books periodicals [Member]
01/04/2021 01/04/2020 01/04/2021 01/04/2020 01/04/2021 01/04/2020
to to to to to to
31/03/2022 31/03/2021 31/03/2022 31/03/2021 31/03/2022 31/03/2021
[LineItems]
[Abstract]
assets
tangible assets
Impairment loss
tangible assets
0 0 0 0
[Abstract]
0 0 0 0 0 0
through demergers
0 0 0 0 0 0
others
0 0 0 0 0 0
assets
assets [Abstract]
tangible assets
0 0 0 0 0 0
assets, others
0 0 0 0 0 0
tangible assets
0 0 0 0 0 0
assets
73

01/04/2021 01/04/2020 01/04/2021 01/04/2020 01/04/2021 01/04/2020
to to to to to to
31/03/2022 31/03/2021 31/03/2022 31/03/2021 31/03/2022 31/03/2021
[LineItems]
[Abstract]
assets
tangible assets
Impairment loss
tangible assets
0 0 0 0
[Abstract]
0 0 0 0 0 0
through demergers
0 0 0 0 0 0
others
0 0 0 0 0 0
assets
assets [Abstract]
tangible assets
0 0 0 0 0 0
assets, others
0 0 0 0 0 0
tangible assets
0 0 0 0 0 0
assets
Disclosure of additional information tangible assets [Table] ..(1)

Company total tangible assets Other plant and equipment
Classes of tangible assets [Axis] Plant and equipment [Member]
[Member] [Member]
Owned and leased assets Owned and leased assets Owned and leased assets
Sub classes of tangible assets [Axis]
[Member] [Member] [Member]
01/04/2021 01/04/2020 01/04/2021 01/04/2020 01/04/2021 01/04/2020
to to to to to to
31/03/2022 31/03/2021 31/03/2022 31/03/2021 31/03/2022 31/03/2021
Disclosure of additional information
tangible assets [LineItems]
Depreciation method tangible assets WDV WDV WDV WDV WDV WDV
Useful lives or depreciation rates [ As Per Member [ As Per Member
- - 12 12
tangible assets (s) ] (s) ]
74

Other plant and equipment
[Member]
Owned and leased assets
Sub classes of tangible assets [Axis] Owned assets [Member] Owned assets [Member]
[Member]
01/04/2021 01/04/2020 01/04/2021 01/04/2020 01/04/2021 01/04/2020
to to to to to to
31/03/2022 31/03/2021 31/03/2022 31/03/2021 31/03/2022 31/03/2021
Useful lives or depreciation rates
8 8 10 10 - -
tangible assets

Classes of tangible assets [Axis] Vehicles [Member] Motor vehicles [Member]
Owned and leased assets Owned and leased assets
[Member] [Member]
01/04/2021 01/04/2020 01/04/2021 01/04/2020 01/04/2021 01/04/2020
to to to to to to
31/03/2022 31/03/2021 31/03/2022 31/03/2021 31/03/2022 31/03/2021
Useful lives or depreciation rates
- - - - - -
tangible assets

Computer equipments
[Member]
[Member] [Member]
01/04/2021 01/04/2020 01/04/2021 01/04/2020 01/04/2021 01/04/2020
to to to to to to
31/03/2022 31/03/2021 31/03/2022 31/03/2021 31/03/2022 31/03/2021
Useful lives or depreciation rates [ As Per Member [ As Per
32 32 12 12
tangible assets (s) ] Member (s) ]

Classes of tangible assets [Axis] Computer equipments [Member] Other tangible assets [Member] Books periodicals [Member]
[Member] [Member]
01/04/2021 01/04/2020 01/04/2021 01/04/2020 01/04/2021 01/04/2020
to to to to to to
31/03/2022 31/03/2021 31/03/2022 31/03/2021 31/03/2022 31/03/2021
Useful lives or depreciation rates [ As Per Member [ As Per Member [ As Per Member [ As Per Member
- -
tangible assets (s) ] (s) ] (s) ] (s) ]
75

01/04/2021 01/04/2020
to to
31/03/2022 31/03/2021
Disclosure of additional information tangible assets [Abstract]
Disclosure of additional information tangible assets [LineItems]
Depreciation method tangible assets WDV WDV
Useful lives or depreciation rates tangible assets - -

01/04/2021 01/04/2020
to to
31/03/2022 31/03/2021
Disclosure of notes on tangible assets explanatory [TextBlock]
Share tangible assets joint ventures, net 0 0
[201100] Notes - Intangible assets
Disclosure of intangible assets [Table] ..(1)

Company total intangible assets
Classes of intangible assets [Axis]
[Member]
Internally generated and other than
Sub classes of intangible assets [Axis] internally generated intangible assets
[Member]
Carrying amount accumulated amortization and impairment and gross carrying amount [Axis] Carrying amount [Member]
31/03/2022 31/03/2021
Disclosure of intangible assets [Abstract]
Disclosure of intangible assets [LineItems]
Reconciliation of changes in intangible assets [Abstract]
Intangible assets at end of period 0 0
76
[200400] Notes - Non-current investments
Details of non-current investments [Table] ..(1)

Classification of non-current investments [Axis] ClassificationOfNoncurrentInvestments5 ClassificationOfNoncurrentInvestments7
01/04/2021 01/04/2020 01/04/2021 01/04/2020
to to to to
31/03/2022 31/03/2021 31/03/2022 31/03/2021
Non-current investments [Abstract]
Disclosure of details of non-current investments
[Abstract]
Details of non-current investments [LineItems]
Other non-current Other non-current Other non-current Other non-current
Type of non-current investments investments investments investments investments
Class of non-current investments Other investments Other investments Other investments Other investments
Nature of non-current investments Gratuity Investment Gratuity Investment Capital Investment Capital Investment
Non-current investments 0 1,44,15,418 7,39,46,210.02 7,39,44,936.92
Bhang HEP,M/s. Bhang HEP,M/s.
Kanchanjunga Power Kanchanjunga Power
Name of body corporate in whom investment has
Gratuity Investment Gratuity Investment Co. (P) Ltd. K.K. Co. (P) Ltd. K.K.
been made Hydel Project & Hydel Project &
Company Company
Details of whether such body corporate is
subsidiary, associate, joint venture or 0 0 0 0
controlled special purpose entity
Number of shares of non-current investment
made in body corporate
Details of non-current investments made
0 0 0 0
in body corporate which are partly paid
Details of non-current investment made in
partnership firms [Abstract]
Name of partnership firm where non-current
0 0 0 0
investment is made
Names of all partners in partnership firm 0 0 0 0
Details of capital of partnership firm
[Abstract]
Total capital of partnership firm 0 0 0 0
Details of share of each partner in
0 0 0 0
capital of partnership firm
Details of share of each partner in
0 0 0 0
profits of partnership firm
Details of non-current investments carried
at other than cost [Abstract]
Basis of valuation for non-current
investments carried at other than at 0 0 0 0
cost
77
Details of non-current investments [Table] ..(2)

Classification of non-current investments [Axis] ClassificationOfNoncurrentInvestments8
01/04/2021 01/04/2020
to to
31/03/2022 31/03/2021
Non-current investments [Abstract]
Disclosure of details of non-current investments [Abstract]
Details of non-current investments [LineItems]
Other non-current Other non-current
Type of non-current investments investments investments
Class of non-current investments Other investments Other investments
Nature of non-current investments fixed deposit fixed deposit
Non-current investments 0 1,22,67,324
Name of body corporate in whom investment has been made BG/EMD BG/EMD
Details of whether such body corporate is subsidiary, associate, joint
0 0
venture or controlled special purpose entity
Number of shares of non-current investment made in body corporate [shares] 0 [shares] 0
Details of non-current investments made in body corporate which are partly paid 0 0
Details of non-current investment made in partnership firms [Abstract]
Name of partnership firm where non-current investment is made 0 0
Names of all partners in partnership firm 0 0
Details of capital of partnership firm [Abstract]
Total capital of partnership firm 0 0
Details of share of each partner in capital of partnership firm 0 0
Details of share of each partner in profits of partnership firm 0 0
Details of non-current investments carried at other than cost [Abstract]
Basis of valuation for non-current investments carried at other than at cost 0 0

01/04/2021 01/04/2020
to to
31/03/2022 31/03/2021
Disclosure of notes on non-current investments explanatory [TextBlock]
Aggregate amount of quoted non-current investments 7,39,46,210.02 10,06,27,678.92
Market value of quoted non-current investments 0 0
Aggregate amount of unquoted non-current investments 0 0
Aggregate provision for diminution in value of non-current investments 0 0
Explanation of significant restrictions on right of ownership
realizability of investments or remittance of income or 0 0
proceeds of disposal
Share non-current investments joint ventures 0 0
[200500] Notes - Current investments

01/04/2021 01/04/2020
to to
31/03/2022 31/03/2021
Disclosure of notes on current investments explanatory [TextBlock]
Aggregate amount of quoted current investments 0 0
Market value of quoted current investments 0 0
Aggregate amount of unquoted current investments 0 0
Aggregate provision for diminution in value of current investments 0 0
Explanation of significant restrictions on right of ownership
realizability of investments or remittance of income or 0 0
proceeds of disposal
Share current investments joint ventures 0 0
78
[200600] Notes - Subclassification and notes on liabilities and assets
Disclosure of breakup of provisions [Table] ..(1)

Classification based on time period [Axis] Short-term [Member]
31/03/2022 31/03/2021
Subclassification and notes on liabilities and assets [Abstract]
Provisions notes [Abstract]
Disclosure of breakup of provisions [Abstract]
Disclosure of breakup of provisions [LineItems]
Provisions [Abstract]
Provisions for employee benefits [Abstract]
Provision gratuity 0 0
Provision leave encashment 0 0
Provision pension 0 0
Provision employee insurance scheme 0 0
Provision other employee related liabilities 0 0
Total provisions for employee benefits 0 0
Provision for corporate tax [Abstract]
Provision for current tax 4,49,262 8,98,597.5
Provision for wealth tax 0 0
Provision for fringe benefit tax 0 0
Provision for other tax 0 0
Provision for corporate dividend tax 0 0
Total provision for corporate tax 4,49,262 8,98,597.5
Provision for proposed dividend [Abstract]
Provision for proposed equity dividend [Abstract]
Provision for proposed equity interim dividend 0 0
Provision for proposed equity final dividend 0 0
Provision for proposed equity special dividend 0 0
Total provision for proposed equity dividend 0 0
Provision for proposed preference dividend [Abstract]
Provision for proposed preference interim dividend 0 0
Provision for proposed preference final dividend 0 0
Provision for proposed preference special dividend 0 0
Total provision for proposed preference dividend 0 0
Total provision for proposed dividend 0 0
Provision for statutory liabilities 0 0
CSR expenditure provision 0 0
Provision for abandonment cost 0 0
Other provisions 0 0
Total provisions 4,49,262 8,98,597.5
79
Loans and advances [Table] ..(1)

Classification based on time period [Axis] Long-term [Member] Short-term [Member]
Other loans and Loans advances
Security deposits Advance tax
Classification of loans and advances [Axis] advances, others given suppliers
[Member] [Member]
[Member] [Member]
Unsecured Unsecured Unsecured Unsecured
Classification of assets based on security [Axis] considered good considered good considered good considered good
[Member] [Member] [Member] [Member]
01/04/2021 01/04/2021 01/04/2020 01/04/2021
to to to to
31/03/2022 31/03/2022 31/03/2021 31/03/2022
Subclassification and notes on liabilities and assets
[Abstract]
Loans and advances notes [Abstract]
Loans and advances [Abstract]
Disclosure of loans and advances [LineItems]
Loans and advances, gross 4,78,005 4,29,47,497 4,29,28,965 27,706
Allowance for bad and doubtful loans and
0 0 0 0
advances
Loans and advances 4,78,005 4,29,47,497 4,29,28,965 27,706
Details of loans and advances to related
0 0 0 0
parties
Nature of other loans and advances 0 0 0 0
Details of loans and advances due by
directors, other officers or others
[Abstract]
Loans and advances due by directors 0 0 0 0
Loans and advances due by other officers 0 0 0 0
Loans and advances due by others 0 0 0 0
Total loans and advances due by
0 0 0 0
Details of loans and advances due by firms
or companies in which any director is
partner or director [Abstract]
Loans and advances due by firms in
0 0 0 0
which any director is partner
Loans and advances due by private
companies in which any director is 0 0 0 0
director
member
Total loans and advances due
by firms or companies in which
0 0 0 0
any director is partner or
director
80
Loans and advances [Table] ..(2)

Classification based on time period [Axis] Short-term [Member]
MAT credit
Advance tax Tax deducted at Other advance
Classification of loans and advances [Axis] entitlement
[Member] source [Member] taxes [Member]
[Member]
Unsecured Unsecured Unsecured Unsecured
Classification of assets based on security [Axis] considered good considered good considered good considered good
[Member] [Member] [Member] [Member]
01/04/2020 01/04/2020 01/04/2021 01/04/2020
to to to to
31/03/2021 31/03/2021 31/03/2022 31/03/2021
[Abstract]
Loans and advances notes [Abstract]
Loans and advances [Abstract]
Disclosure of loans and advances [LineItems]
Loans and advances, gross 18,49,218 18,49,218 27,706 31,60,021.59
Allowance for bad and doubtful loans and
0 0 0 0
advances
Loans and advances 18,49,218 18,49,218 27,706 31,60,021.59
Details of loans and advances to related
0 0 0 0
parties
Nature of other loans and advances 0 0 0 0
Details of loans and advances due by
[Abstract]
Loans and advances due by directors 0 0 0 0
Loans and advances due by other officers 0 0 0 0
Loans and advances due by others 0 0 0 0
Total loans and advances due by
0 0 0 0
Details of loans and advances due by firms
or companies in which any director is
partner or director [Abstract]
Loans and advances due by firms in
0 0 0 0
director
member
Total loans and advances due
by firms or companies in which
0 0 0 0
any director is partner or
director
81
Subclassification of trade receivables [Table] ..(1)

Classification of assets based on security
Classification of assets based on security [Axis] Unsecured considered good [Member]
[Member]
31/03/2022 31/03/2021 31/03/2022 31/03/2021
[Abstract]
Trade receivables notes [Abstract]
Trade receivables [Abstract]
Subclassification of trade receivables
[Abstract]
Subclassification of trade receivables
[LineItems]
Breakup of trade receivables [Abstract]
Trade receivables, gross 3,21,88,242.57 1,03,76,113 3,21,88,242.57 1,03,76,113
Allowance for bad and doubtful debts 0 0 0 0
Total trade receivables 3,21,88,242.57 1,03,76,113 3,21,88,242.57 1,03,76,113
Details of trade receivables due by
[Abstract]
Trade receivables due by directors 0 0
Trade receivables due by other officers 0 0
Trade receivables due by others 0 0
Total trade receivables due by
directors, other officers or 0 0
others
Details of trade receivables due by
firms or companies in which any director
is partner or director [Abstract]
Trade receivables due by firms in
0 0
Trade receivables due by private
companies in which any director 0 0
is director
Trade receivables due by private
companies in which any director 0 0
is member
Total trade receivables due by firms
or companies in which any director is 0 0
partner or director
Classification of inventories [Table] ..(1)

Classification of inventories [Axis] Company total inventories [Member] Finished goods [Member]
01/04/2021 01/04/2020 01/04/2021 01/04/2020
to to to to
31/03/2022 31/03/2021 31/03/2022 31/03/2021
[Abstract]
Inventories notes [Abstract]
Inventories [Abstract]
Classification of inventories [Abstract]
Details of inventories [LineItems]
Inventories 0 3,85,600 0 3,85,600
Goods in transit 0 0 0 0
Mode of valuation AT COST AT COST AT COST AT COST
82

01/04/2021 01/04/2020
to to
31/03/2022 31/03/2021
Disclosure of subclassification and notes on liabilities and assets
explanatory [TextBlock]
Trade payables, long-term 0 0
Gross amount due to customers for contract work, non-current 0 0
Others long-term, others 0 0
Total others, long-term 0 0
Total other long-term liabilities 0 0
Share other long-term liabilities joint ventures 0 0
Nature of other provisions 0 0
Share provisions joint ventures 0 0
Current maturities of long-term debt 0 0
Current maturities of finance lease obligations 0 0
Interest accrued but not due on borrowings 0 0
Interest accrued and due on borrowings 0 0
Interest accrued but not due on public deposits 0 0
Interest accrued and due on public deposits 0 0
Debentures claimed but not paid 0 0
Income received in advance 0 0
Unpaid dividends 0 0
Application money received for allotment of securities and
0 0
due for refund, principal
Unpaid matured deposits and interest accrued thereon 0 0
Unpaid matured debentures and interest accrued thereon 0 0
Withholding taxes payable 0 0
Service tax payable 0 0
VAT payable 0 0
Excise duty payable 0 0
Taxes payable current tax 0 0
Taxes payable wealth tax 0 0
Taxes payable sales tax 0 0
Taxes payable other tax 0 89,897
Accrued expenses payable 0 0
Security deposits refundable, current 0 0
Customer deposits refundable, current 0 0
Other deposits refundable, current 0 0
Total deposits refundable current 0 0
Gross amount due to customers for contract work, current 0 0
Public deposit payable, current 0 0
Total other payables, current 0 89,897
Derivative liabilities 0 0
Advance received against contracts 0 0
Advance received from customers 0 0
Other advance received 0 0
Bills payable acceptances 0 0
Retention money payable 0 0
Accrued salary payable 0 0
Accrued payroll liabilities, other 0 0
Short-term employee related liabilities 0 0
Contribution to provident fund scheme 0 0
Current liabilities portion of share application money pending
0 0
allotment
Other current liabilities, others 75,79,038.01 2,41,03,603.32
Total other current liabilities 75,79,038.01 2,41,93,500.32
Share other current liabilities joint ventures 0 0
Nature of other payables, current 0 0
Share long-term loans and advances joint ventures 0 0
Share short-term loans and advances joint ventures 0 0
Share long-term trade receivables joint ventures 0 0
Gross amount due from customers for contract work, non-current 0 0
Other non-current assets, others 0 0
Total other non-current assets 0 0
83
Share other non-current assets joint ventures 0 0

Inventory cost formula used AT COST AT COST
Share inventories joint ventures 0 0
Aggregate amount of trade receivables outstanding for period
0 0
exceeding six months
Share trade receivables joint ventures 0 0
Fixed deposits with banks 0 0
Other deposits with banks 0 0
Deposit repayment reserve account with banks 0 0
Other balances with banks 4,49,876.66 21,79,912
Total balance with banks 4,49,876.66 21,79,912
Cheques, drafts on hand 3,50,000 3,45,732
Cash on hand 33,194 1,33,795.95
Others 0 0
Total cash and cash equivalents 8,33,070.66 26,59,439.95
Other bank balances 0 0
Total cash and bank balances 8,33,070.66 26,59,439.95
Nature of other cash and cash equivalents 0 0
Earmarked balances with banks 0 0
Balances held with banks to extent held as margin money 0 0
Balances held with banks to extent held as security against
0 0
borrowings
Balances held with banks to extent held as guarantees 0 0
Balances held with banks to extent held against other
0 0
commitments
Total balances held with banks to extent held as
margin money or security against borrowings, 0 0
guarantees or other commitments
Repatriation restrictions if any in respect of cash and bank
0 0
balances
Bank deposits with more than twelve months maturity 0 0
Share cash and cash equivalents joint ventures 0 0
Unbilled revenue 0 0
Unamortised premium of forward contracts 0 0
Other unamortised expenses 0 0
Gross amount due from customers for contract work, current 0 0
Dividend receivable, subsidiaries 0 0
Dividend receivable, others 0 0
Total dividend receivable 0 0
Interest receivable 0 0
Derivative assets 0 0
Tangible assets held for sale 0 0
Other current assets, others 0 0
Total other current assets 0 0
Nature of other current assets 0 0
Share other current assets joint ventures 0 0
84
[200700] Notes - Additional disclosures on balance sheet

01/04/2021 01/04/2020
to to
31/03/2022 31/03/2021
Disclosure of additional balance sheet notes explanatory [TextBlock]
Claims against company not acknowledged as debt 0 0
Guarantees 0 0
Other money for which company is contingently liable 0 0
Total contingent liabilities 0 0
Estimated amount of contracts remaining to be executed on
0 0
capital account and not provided for
Uncalled liability on shares and other investments partly paid 0 0
Other commitments 0 0
Total commitments 0 0
Total contingent liabilities and commitments 0 0
Amount of dividends proposed to be distributed to equity shareholders 0 0
Amount of per share dividend proposed to be distributed to equity
[INR/shares] 0 [INR/shares] 0
shareholders
Amount of dividends proposed to be distributed to preference
0 0
shareholders
Amount of per share dividend proposed to be distributed to
[INR/shares] 0 [INR/shares] 0
preference shareholders
Arrears of fixed cumulative dividends on preference shares 0 0
Percentage of proposed dividend 0.00% 0.00%
Description of how outstanding unutilised amounts received
in respect of issue of securities for specific purpose are 0 0
used
Outstanding unutilised amounts received in respect of issue of
0 0
securities for specific purpose
Amount of unutilised amounts invested 0 0
Explanation of opinion of board if realizable value of
any of assets other than fixed assets and non-current 0 0
investments is less than its carrying amount
Amount each member undertakes to contribute as per
memorandum of association in case of companies limited 0 0
by guarantee having share capital
Amount each member undertakes to contribute as per
memorandum of association in case of companies limited 0 0
by guarantee not having share capital
Disclosure of information on deviation from accounting standards
0 0
balance sheet
Disclosure of reasons for deviation from accounting standards
0 0
balance sheet
Financial effect of deviation from accounting standards balance sheet 0 0
Disclosure of purpose for which derivative instruments have been
0 0
acquired
Percentage of share capital held by foreign company 0.00% 0.00%
Value of share capital held by foreign company 0 0
Percentage of paid-up capital held by foreign holding company and
0.00% 0.00%
or with its subsidiaries
Value of paid-up capital held by foreign holding company and or
0 0
with its subsidiaries
Number of shareholders promoters 3 3
Number of shareholders public 0 0
Total number of shareholders promoters and public 3 3
Amount of provisions to be made on account of income reversal and
0 0
non-performing assets remaining unrealised
Cumulative amount provided till previous year 0 0
Amount provided in current year 0 0
Balance amount to be provided 0 0
Deposits accepted or renewed during period 0 0
Deposits matured and claimed but not paid during period 0 0
Deposits matured and claimed but not paid 0 0
85
Deposits matured but not claimed 0 0

Interest on deposits accrued and due but not paid 0 0
Additions to equity share warrants during period 0 0
Deductions in equity share warrants during period 0 0
Total changes in equity share warrants during period 0 0
Equity share warrants at end of period 0 0
Equity share warrants for existing members 0 0
Equity share warrants for others 0 0
Total equity share warrants 0 0
Share application money received during year 0 0
Share application money paid during year 0 0
Amount of share application money received back during year 0 0
Amount of share application money repaid returned back during year 0 0
Number of person share application money paid during year 0 0
Number of person share application money received during year 0 0
Number of person share application money paid as at end of year 0 0
Number of person share application money received as at end of year 0 0
Share application money received and due for refund 0 0
Disclosure of whether all assets and liabilities are registered with
Yes Yes
company
Disclosure of salient features of arrangement or acquisition 0 0
Method of accounting followed by upstream petroleum industry 0 0
Amount of sweat equity shares issued 0 0
Whether maintenance of cost records by company has been
mandated under Companies (Cost Records and Audit) Rules, No No
2014
Whether audit of cost records of company has been mandated
No No
under Rules specified in SN 1
Unclaimed share application refund money 0 0
Unclaimed matured debentures 0 0
Unclaimed matured deposits 0 0
Interest unclaimed amount 0 0
Investment in subsidiary companies 0 0
Investment in government companies 0 0
Amount due for transfer to investor education and protection fund
0 0
(IEPF)
Number of warrants converted into equity shares during period 0 0
Number of warrants converted into preference shares during period 0 0
Number of warrants converted into debentures during period 0 0
Number of warrants issued during period (in foreign currency) 0 0
Number of warrants issued during period (INR) 0 0
Number of shareholders to whom shares are allotted under private
0 0
placement during period
86
[200800] Notes - Disclosure of accounting policies, changes in accounting policies and estimates
01/04/2021 01/04/2020
to to
31/03/2022 31/03/2021
Disclosure of accounting policies, change in accounting policies and Textual information (29)
changes in estimates explanatory [TextBlock] ATTACHED [See below]

Disclosure of general information about company [TextBlock] ATTACHED [See below]
Disclosure of accounting policies explanatory [TextBlock] ATTACHED ATTACHED
Changes in accounting estimate and accounting policy explanatory

[TextBlock] ATTACHED ATTACHED
Nature of changes in accounting estimate 0 0

Amount of changes in accounting estimate having material effect in
0 0
current period
Amount of changes in accounting estimate having material effect in
0 0
subsequent period
Description of fact that change in estimate is not quantifiable 0 0
Description of change in accounting policy 0 0
New policy of accounting 0 0
Old policy of accounting 0 0
Reason for changing accounting policies 00 0
Description of impact of and adjustments resulting from change in
0 0
accounting policy
Description of fact that effect of change in accounting policy is
0 0
not ascertainable
Description of fact that fundamental accounting assumption is not followed 0 0
87
Disclosure of accounting policies, change in accounting policies and changes in estimates explanatory [Text Block]
M/s Sai Urja Hydel Projects Private Limited
Note forming part of the financial statements
Note 1 - Corporate Information
M/s Sai Urja Hydel Projects Private Limited is a company incorporated under the Companied Act, 1956. the company's registered office is
situated at. Sai Bhawan Sector-4 New Shimla the company is engaged in business of trading of Civil Construction & design of Hydro Electric
Projects basis the said business is carried on from the the premises of the company situated at Sai Bhawan Sector -4 New Shimla
Note 2 - Significant Accounting Policies
2.1 Basis of Accounting
The financial statements have been prepared under the historic cost convention, on an accrual basis of accounting and in accordance with the
Generally Accepted Accounting Principles in India and comply with the Accounting Standards prescribed by the Companies (Accounting
Standard) Rules 2006 to the extent applicable and in accordance with the relevant provisions of the Companies Act, 2013. The accounting
policies adopted in the preparation of the financial statements are consistent with those followed in the previous year.
2.2 Use of Estimates
The Preparation of financial statements in conformity with General Accepted Accounting Principles which required the management to make
estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent liabilities on the financial
statements and the reported amounts of revenues and expenses during the reporting period. The management believes that the estimates used in
preparation of the financial statement are prudent and reasonable. Future results could differ due to these estimates and the differences between
the actual results and the estimates are recognized in the periods in which the results are known / materialize.
2.3 Inventories
NA
2.4 Depreciation and amortization
Depreciation on Fixed Assets is provided on "Written Down Value Mathod" at the rates and in the manner prescribed in Schedule II to the
Companies Act, 2013.
2.5 Revenue Recognition
i) Revenue is recognized when it is earned and no significant uncertainty exists as to its realization or collection.
ii) Sales are recognized when all significant risks and reward of ownership of the goods are passed on to the buyer.
2.6 Tangible Fixed Assets
Fixed Assets are stated at actual cost less accumulated depreciation. Cost comprises the purchases price and any attributable cost of bringing the
asset to its working condition for the intended use.
88
2.7 Foreign currency transaction and translations
NIL
2.8 Investments
Investments, current as well as noncurrent are carried at cost plus acquisition charges less provision made to recognize any decline, other than
temporary, in the value of such investment
2.9 Employee Benefits
Employee benefits include various short term employee benefits which are charged to the Statement of Profit and loss in the period in which
employees render services.
2.10 Earnings per share
The company report basic and diluted earnings per share in accordance with AS-20 on "Earnings Per Share". Basic EPS is computed by dividing
the net profit or loss for the period by the weighted average number of equity shares outstanding during the period. Diluted EPs is computed by
dividing the net profit or loss for the period by the weighted average number of equity shares outstanding during the period as adjusted for the
effects of all dilutive potential equity shares, except where the results are anti-dilutive
2.11 Taxes on Income
Current Taxes
Provision for current income tax is recognized in accordance with the provisions of Indian Income Tax Act, 1961 and is made annually based on
the tax liability after taking credit for tax allowances and exemptions.
Deferred Taxes
Deferred tax assets and liabilities are recognized for the future tax consequences attributable to timing differences that result between the profits
offered for income taxes and the profit as per financial statements. Deferred tax assets and liabilities are measured using the tax rates and the tax
assets are recognized only to the extent there is reasonable certainty that the assets can be realized in the future. Deferred tax assets are reviewed
as at each balance sheet date.
2.12 Contingent Liabilities
Contingent Liabilities as define in AS-29 on "Provision, Contingent Liabilities and Contingent Assets" are disclosed by way or Notes on
Accounts. Provision is made if it becomes probable that an outflow of future economic benefits will be required for an item previously dealt with
as a Contingent Liabilities.
2.13 Accounting policies not referred to otherwise are consistent are with generally accepted accounting principles.
89
Disclosure of general information about company [Text Block]

M/s Sai Urja Hydel Projects Private Limited
Note forming part of the financial statements
Note 1 - Corporate Information
M/s Sai Urja Hydel Projects Private Limited is a company incorporated under the Companied Act, 1956. the company's registered office is
situated at. Sai Bhawan Sector-4 New Shimla the company is engaged in business of trading of Civil Construction & design of Hydro Electric
Projects basis the said business is carried on from the the premises of the company situated at Sai Bhawan Sector -4 New Shimla
Note 2 - Significant Accounting Policies
2.1 Basis of Accounting
The financial statements have been prepared under the historic cost convention, on an accrual basis of accounting and in accordance with the
Generally Accepted Accounting Principles in India and comply with the Accounting Standards prescribed by the Companies (Accounting
Standard) Rules 2006 to the extent applicable and in accordance with the relevant provisions of the Companies Act, 2013. The accounting
policies adopted in the preparation of the financial statements are consistent with those followed in the previous year.
2.2 Use of Estimates
The Preparation of financial statements in conformity with General Accepted Accounting Principles which required the management to make
estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent liabilities on the financial
statements and the reported amounts of revenues and expenses during the reporting period. The management believes that the estimates used in
preparation of the financial statement are prudent and reasonable. Future results could differ due to these estimates and the differences between
the actual results and the estimates are recognized in the periods in which the results are known / materialize.
2.3 Inventories
NA
2.4 Depreciation and amortization
Depreciation on Fixed Assets is provided on "Written Down Value Mathod" at the rates and in the manner prescribed in Schedule II to the
Companies Act, 2013.
2.5 Revenue Recognition
i) Revenue is recognized when it is earned and no significant uncertainty exists as to its realization or collection.
ii) Sales are recognized when all significant risks and reward of ownership of the goods are passed on to the buyer.
2.6 Tangible Fixed Assets
90
Fixed Assets are stated at actual cost less accumulated depreciation. Cost comprises the purchases price and any attributable cost of bringing the
asset to its working condition for the intended use.
2.7 Foreign currency transaction and translations
NIL
2.8 Investments
Investments, current as well as noncurrent are carried at cost plus acquisition charges less provision made to recognize any decline, other than
temporary, in the value of such investment
2.9 Employee Benefits
Employee benefits include various short term employee benefits which are charged to the Statement of Profit and loss in the period in which
employees render services.
2.10 Earnings per share
The company report basic and diluted earnings per share in accordance with AS-20 on "Earnings Per Share". Basic EPS is computed by dividing
the net profit or loss for the period by the weighted average number of equity shares outstanding during the period. Diluted EPs is computed by
dividing the net profit or loss for the period by the weighted average number of equity shares outstanding during the period as adjusted for the
effects of all dilutive potential equity shares, except where the results are anti-dilutive
2.11 Taxes on Income
Current Taxes
Provision for current income tax is recognized in accordance with the provisions of Indian Income Tax Act, 1961 and is made annually based on
the tax liability after taking credit for tax allowances and exemptions.
Deferred Taxes
Deferred tax assets and liabilities are recognized for the future tax consequences attributable to timing differences that result between the profits
offered for income taxes and the profit as per financial statements. Deferred tax assets and liabilities are measured using the tax rates and the tax
assets are recognized only to the extent there is reasonable certainty that the assets can be realized in the future. Deferred tax assets are reviewed
as at each balance sheet date.
2.12 Contingent Liabilities
Contingent Liabilities as define in AS-29 on "Provision, Contingent Liabilities and Contingent Assets" are disclosed by way or Notes on
Accounts. Provision is made if it becomes probable that an outflow of future economic benefits will be required for an item previously dealt with
as a Contingent Liabilities.
2.13 Accounting policies not referred to otherwise are consistent are with generally accepted accounting principles.
91
[200900] Notes - Events occurring after balance sheet date

01/04/2021 01/04/2020
to to
31/03/2022 31/03/2021
Disclosure of events occurring after balance sheet date explanatory

[TextBlock] nil nil
Description of nature of event after balance sheet date 0 0

Estimate of financial effect of event after balance sheet date 0 0
Description of statement of fact that estimate of financial
0 0
effect of event after balance sheet date could not be made
[201700] Notes - Government grants

01/04/2021 01/04/2020
to to
31/03/2022 31/03/2021
Disclosure of notes on government grants explanatory [TextBlock]
Nature and extent of government grants recognised in financial statements 0 0
Details of grants of non monetary assets given at concessional rate or
0 0
free of cost
Capital subsidies or grants received from government authorities 0 0
Revenue subsidies or grants received from government authorities 0 0
[201200] Notes - Employee benefits

01/04/2021 01/04/2020
to to
31/03/2022 31/03/2021
Textual information (31) Textual information (32)
Disclosure of employee benefits explanatory [TextBlock] [See below] [See below]
Description of fact that multi-employer plan is defined benefit
0 0
plan but accounted as defined contribution plan
Description of reason why sufficient information is not
available to account for multi-employer plan as defined benefit 0 0
plan
Description of information about surplus or deficit of multi-employer
0 0
plan
Description of basis used to determine surplus or deficit of
0 0
multi-employer plan
Description of implications of surplus or deficit on multi-employer
0 0
plan for enterprise
Information about related party transactions with post-employment
0 0
benefit plans
Description of nature of obligation termination benefits contingent
0 0
liability
Description of nature of termination benefits expense 0 0
Termination benefits expense 0 0
Amount recognised as expense for defined contribution plans 0 0
92
Disclosure of employee benefits explanatory [Text Block]

Liability in respect of earned leave and Gratuity are considered at the time of actual encashment of leave and payment of gratuity on
resignation/superannuation. However, since the company has no regular employees, there is no liability in respect of Retirement Benefits on the
Company.
Disclosure of employee benefits explanatory [Text Block]

Liability in respect of earned leave and Gratuity are considered at the time of actual encashment of leave and payment of gratuity on
resignation/superannuation. However, since the company has no regular employees, there is no liability in respect of Retirement Benefits on the
Company.
93
[300400] Notes - Employee share-based payments

01/04/2021 01/04/2020
to to
31/03/2022 31/03/2021
Disclosure of notes on employee share-based payment arrangements explanatory
[TextBlock]
Weighted average share price of share options in employee
share-based payment arrangement exercised during period at date 0 0
of exercise
Disclosure of fair value of employee stock options granted during period
Weighted average fair value at grant date stock options granted 0 0
Information about how fair value was measured stock options granted 0 0
Description of option pricing model stock options granted 0 0
Description of inputs to option pricing model stock options granted 0 0
Weighted average share price stock options granted 0 0
Exercise price stock options granted 0 0
Description of expected volatility stock options granted 0 0
Description of option life stock options granted 0 0
Expected dividend stock options granted 0 0
Description of risk free interest rate stock options granted 0 0
Description of other inputs to options pricing model stock
0 0
options granted
Description of method used and assumptions made to
incorporate effects of expected early exercise stock 0 0
options granted
Information about how expected volatility was determined stock
0 0
options granted
Information whether and how other features were incorporated
0 0
into measurement of fair value stock options granted
Disclosure of measurement of fair value of other instruments granted
during period explanatory [TextBlock]
Number of instruments other instruments granted 0 0
Weighted average fair value at grant date other instruments granted 0 0
Information how fair value was measured other instruments granted 0 0
Information about how fair value was determined if not on basis
0 0
of observable market other instruments granted
Information whether and how expected dividends were
incorporated into measurement of fair value other instruments 0 0
granted
Information whether and how other features were incorporated
0 0
into measurement of fair value other instruments granted
Disclosure of employee share-based payment arrangements modified during
period explanatory [TextBlock]
Explanation of modifications modified employee share-based payment
0 0
arrangements
Incremental fair value granted modified employee share-based payment
0 0
arrangements
Information on how incremental fair value granted was measured
0 0
modified employee share-based payment arrangements
Explanation of effect of employee share-based payments on profit or loss 0 0
Expense from employee share-based payment transactions in which
0 0
services received did not qualify for recognition as assets
Expense from equity settled employee share-based payment
transactions in which services received did not qualify for 0 0
recognition as assets
Explanation of effect of employee share-based payments on financial
0 0
positions
Carrying amount of liabilities from employee share-based payment
0 0
transactions
Intrinsic value of liabilities from employee share-based
payment transactions for which employee right to cash or other 0 0
assets vested by period end
94
[201800] Notes - Borrowing cost

01/04/2021 01/04/2020
to to
31/03/2022 31/03/2021
Disclosure of notes on borrowing costs explanatory [TextBlock]
Accounting policy adopted for borrowing costs 0 0
Borrowing costs capitalised 0 0
[201600] Notes - Related party

01/04/2021 01/04/2020
to to
31/03/2022 31/03/2021
Disclosure of notes on related party explanatory [TextBlock]
Whether there are any related party transactions during year No No
Whether company is subsidiary company No No
95
[201400] Notes - Leases

01/04/2021 01/04/2020
to to
31/03/2022 31/03/2021
Disclosure of leases explanatory [TextBlock]
Contingent rents recognised as expense classified as finance lease 0 0
Expected future minimum sublease payments receivable under non
0 0
cancellable subleases, classified as finance lease
Description of basis on which contingent rent payments are
0 0
determined for finance lease
Description of existence and terms of renewal or purchase
0 0
options and escalation clauses for finance lease
Description of restrictions imposed by lease arrangements for
0 0
finance lease
Expected future minimum sublease payments receivable under non
0 0
cancellable subleases, classified as operating lease
Minimum lease payments recognised as expense, classified as
0 0
operating lease
Contingent rents recognised as expense, classified as operating
0 0
lease
Total lease payments recognised as expense 0 0
Sublease payments received or receivable recognised in
0 0
statement of profit or loss, classified as operating lease
Description of basis on which contingent rent payments are
0 0
determined for operating lease
Description of existence and terms of renewal or purchase
0 0
options and escalation clauses for operating lease
Description of restrictions imposed by lease arrangements for
0 0
operating lease
Unguaranteed residual values accruing to benefit of lessor 0 0
Accumulated provision for uncollectible minimum lease payments
0 0
receivable
Contingent rents recognised as income classified as finance lease 0 0
Description of significant leasing arrangements by lessor
0 0
classified as finance lease
Description of accounting policy adopted in respect of
0 0
initial direct cost by lessor classified as finance lease
Contingent rents recognised as income classified as operating lease 0 0
Description of significant leasing arrangements by lessor
0 0
classified as operating lease
Description of accounting policy adopted in respect of
0 0
initial direct cost by lessor classified as operating lease
Whether any operating lease has been converted to financial lease or
No No
vice-versa
96
[300300] Notes - Earnings per share

01/04/2021 01/04/2020
to to
31/03/2022 31/03/2021
Disclosure of earnings per share explanatory [TextBlock] nil nil
Weighted average shares and adjusted weighted average shares [Abstract]

Basic weighted average shares [shares] 0 [shares] 0
Adjusted weighted average shares [shares] 0 [shares] 0
Diluted weighted average shares [shares] 0 [shares] 0
Adjustments of numerator to calculate basic earnings per share [Abstract]
Numerator to calculate basic earnings per share 0 0
Adjustments to reconcile numerator to calculate basic
earning per share to net profit or loss as per statement of 0 0
profit or loss
Profit (loss) for period 5,83,073.56 20,79,956.5
Adjustments of numerator to calculate diluted earnings per share [Abstract]
Numerator to calculate diluted earnings per share 0 0
Adjustments to reconcile numerator to calculate diluted
earning per share to net profit or loss as per statement of 0 0
profit or loss
Profit (loss) for period 5,83,073.56 20,79,956.5
Description of transactions after reporting period with significant
0 0
change in number of equity shares outstanding
Description of transactions after reporting period with significant
0 0
change in number of potential equity shares outstanding
Additional disclosure of equity share transactions after balance sheet
date [Abstract]
Description of issue of shares for cash 0 0
Description of issue of shares when proceeds are used to repay debt 0 0
Description of issue of shares when proceeds are used to repay
0 0
preference shares outstanding at balance sheet date
Description of cancellation of equity shares outstanding at balance
0 0
sheet date
Description of conversion or exercise of potential equity
0 0
shares, outstanding at balance sheet date into equity shares
Description of issue of warrants, options or convertible securities 0 0
Description of satisfaction of conditions that would result in issue
0 0
of contingently issuable shares
[202800] Notes - Subsidiary information

01/04/2021
to
31/03/2022
Disclosure of subsidiary information explanatory [TextBlock]
Whether company has subsidiary companies No
Whether company has subsidiary companies which are yet to commence
No
operations
Whether company has subsidiary companies liquidated or sold during year No
97
[201900] Notes - Income taxes

01/04/2021 01/04/2020
to to
31/03/2022 31/03/2021
Disclosure of notes on income taxes explanatory [TextBlock]
Disclosure of breakup of deferred tax assets and deferred tax liabilities
[Abstract]
Components of deferred tax assets [Abstract]
Deferred tax asset, employee benefits 0 0
Deferred tax asset, expenditure disallowances 0 0
Deferred tax asset, depreciation 0 0
Deferred tax asset, provision doubtful debts 0 0
Deferred tax asset, sundry debtors 0 0
Deferred tax asset, unabsorbed depreciation 0 0
Deferred tax asset, unrealised carried forward losses 0 0
Deferred tax asset, VRS payment 0 0
Deferred tax in respect of business combinations 0 0
Deferred tax asset, other 0 0
Total deferred tax assets 0 0
Components of deferred tax liabilities [Abstract]
Deferred tax liability, depreciation 0 0
Deferred tax liability, export incentives 0 0
Deferred tax liability, investments 0 0
Deferred tax liability, provision doubtful debts 0 0
Deferred tax liability, provision employee benefits 0 0
Deferred tax liability, provision expenses 0 0
Deferred tax liability, technical know-how fees 0 0
Deferred tax liability, other 4,49,78,085 4,42,83,087
Total deferred tax liabilities 4,49,78,085 4,42,83,087
Description of nature of evidence supporting recognition of
deferred tax assets when enterprise has unabsorbed 0 0
depreciation or carry forward of losses
Details of adjustments of deferred tax asset [Abstract]
Adjustments of deferred tax asset against general reserve where
0 0
approved by court
Adjustments of deferred tax asset against securities premium where
0 0
approved by court
[202400] Notes - Investments in associates

01/04/2021
to
31/03/2022
Disclosure of notes on investment in associates explanatory [TextBlock]
Whether company has invested in associates No
Whether company has associates which are yet to commence operations No
Whether company has associates liquidated or sold during year No
98
[202500] Notes - Financial reporting of interests in joint ventures

01/04/2021
to
31/03/2022
Disclosure of notes on interests in joint ventures explanatory [TextBlock]
Whether company has invested in joint ventures No
Whether company has joint ventures which are yet to commence operations No
Whether company has joint ventures liquidated or sold during year No
[202100] Notes - Other provisions, contingent liabilities and contingent assets

01/04/2020
to
31/03/2021
Disclosure of notes on other provisions, contingent liabilities and Textual information (33)
contingent assets explanatory [TextBlock] [See below]
Disclosure of other provisions explanatory [TextBlock] [See below]
Information about contingent liabilities that disclosure is not practicable 0
Explanation of reason for nondisclosure of information regarding
0
contingent liability
Disclosure of notes on other provisions, contingent liabilities and contingent assets explanatory [Text Block]
Contingent assets are not recognized in the financial statement since this may result in the recognition of the income that may never be
realized.General:Except wherever stated, accounting policies are consistent with the generally accepted accounting principles and have been
consistently applied.
Disclosure of other provisions explanatory [Text Block]

Contingent assets are not recognized in the financial statement since this may result in the recognition of the income that may never be
realized.General:Except wherever stated, accounting policies are consistent with the generally accepted accounting principles and have been
consistently applied.
99
[202700] Notes - Cash flow statements

01/04/2021 01/04/2020
to to
31/03/2022 31/03/2021
Disclosure of cash flow statement explanatory [TextBlock]
Consideration paid (received) 0 0
Portion of consideration paid (received) consisting of cash and cash
0 0
equivalents
Cash and cash equivalents if different from balance sheet [Abstract]
Cash and cash equivalents cash flow statement 8,33,070.66 26,59,439.95
Bank overdrafts classified as cash equivalents 0 0
Other differences to cash and cash equivalents in statement of cash
0 0
flows
Total cash and cash equivalents 8,33,070.66 26,59,439.95
Details of non-cash investing and financing transactions not require
use of cash or cash equivalents [Abstract]
Details of acquisition assets by directly assuming liabilities 0 0
Details of acquisition enterprises by means of issue of shares 0 0
Details of conversion of debt to equity 0 0
Details of any other non-cash investing and financing activities 0 0
Description of acquisition of assets by assuming directly related
0 0
liabilities
Description of acquisition of enterprise by means of issue of shares 0 0
Description of conversion of debt to equity 0 0
Cash and cash equivalents held by enterprise unavailable for use by group 0 0
Commentary by management on significant cash and cash
equivalent balances held by enterprise that are not available 0 0
for use by group
Disclosure of additional information about understanding financial
positions and liquidity of enterprise explanatory [TextBlock]
Undrawn borrowing facilities 0 0
Cash flows from used in increases in operating capacity 0 0
Cash flows from used in maintaining operating capacity 0 0
Income taxes paid (refund) [Abstract]
Income taxes paid (refund), classified as operating activities 8,98,597.59 -21,37,750
Income taxes paid (refund), classified as investing activities 0 0
Income taxes paid (refund), classified as financing activities 0 0
Total income taxes paid (refund) 8,98,597.59 -21,37,750
100
[100200] Statement of profit and loss

01/04/2021 01/04/2020
to to
31/03/2022 31/03/2021
Statement of profit and loss [Abstract]
Disclosure of revenue from operations [Abstract]
Disclosure of revenue from operations for other than finance company
[Abstract]
Revenue from sale of products 0 0
Revenue from sale of services 4,43,27,994 4,25,95,770
Other operating revenues 0 0
Excise duty 0 0
Service tax collected 0 0
Other duties taxes collected 0 0
Total revenue from operations other than finance company 4,43,27,994 4,25,95,770
Disclosure of revenue from operations for finance company [Abstract]
Revenue from interest 0 0
Revenue from other financial services 0 0
Total revenue from operations finance company 0 0
Total revenue from operations 4,43,27,994 4,25,95,770
Other income 59,15,341.49 9,75,288
Total revenue 5,02,43,335.49 4,35,71,058
Expenses [Abstract]
Cost of materials consumed 37,19,656.78 58,83,753
Changes in inventories of finished goods, work-in-progress and
0 0
stock-in-trade
Employee benefit expense 87,03,119 76,70,940
Finance costs 28,978.9 9,125.11
Depreciation, depletion and amortisation expense [Abstract]
Depreciation expense 1,27,129 0
Depletion expense 2,07,23,309.13 2,09,63,695
Total depreciation, depletion and amortisation expense 2,08,50,438.13 2,09,63,695
Expenditure on production, transportation and other expenditure
0 0
pertaining to exploration and production activities
CSR expenditure 0 0
Other expenses 1,52,13,809.11 58,00,138.39
Total expenses 4,85,16,001.92 4,03,27,651.5
Total profit before prior period items, exceptional items, extraordinary
17,27,333.57 32,43,406.5
items and tax
Prior period items before tax 0 0
Exceptional items before tax 0 0
Total profit before extraordinary items and tax 17,27,333.57 32,43,406.5
Extraordinary items before tax 0 0
Total profit before tax 17,27,333.57 32,43,406.5
Tax expense [Abstract]
Current tax 4,49,262 8,98,597
Deferred tax 6,94,998.01 2,64,853
Total tax expense 11,44,260.01 11,63,450
Total profit (loss) for period from continuing operations 5,83,073.56 20,79,956.5
Profit (loss) from discontinuing operations before tax 0 0
Tax expense of discontinuing operations 0 0
Total profit (loss) from discontinuing operation after tax 0 0
Total profit (loss) for period before minority interest 5,83,073.56 20,79,956.5
Profit (loss) of minority interest 0 0
Share of profit (loss) of associates 0 0
Total profit (loss) for period 5,83,073.56 20,79,956.5
Additional disclosure on discontinuing operations [Abstract]
Pre-tax gain or loss recognised on disposal of assets or
settlement of liabilities attributable to discontinuing 0 0
operations
101
Earnings per equity share [Abstract]

Basic earning per equity share [INR/shares] 0.1 [INR/shares] 0.35
Diluted earnings per equity share [INR/shares] 0.1 [INR/shares] 0.35
Basic earning per equity share before extraordinary items [INR/shares] 0.1 [INR/shares] 0.35
Diluted earnings per equity share before extraordinary items [INR/shares] 0 [INR/shares] 0
Nominal value of per equity share [INR/shares] 10 [INR/shares] 10
102
[300500] Notes - Subclassification and notes on income and expenses

01/04/2021 01/04/2020
to to
31/03/2022 31/03/2021
Subclassification and notes on income and expense explanatory [TextBlock]
Disclosure of revenue from sale of products [Abstract]
Revenue from sale of products [Abstract]
Revenue from sale of products, gross 0 0
Brokerage discounts rebates on revenue from sale of products 0 0
Returns on revenue from sale of products 0 0
Other allowances deductions on revenue from sale of products 0 0
Total revenue from sale of products 0 0
Disclosure of revenue from sale of services [Abstract]
Revenue from sale of services [Abstract]
Revenue from sale of services, gross 4,43,27,994 4,25,95,770
Brokerage discounts rebates on revenue from sale of services 0 0
Returns on revenue from sale of services 0 0
Other allowances deductions on revenue from sale of services 0 0
Total revenue from sale of services 4,43,27,994 4,25,95,770
Disclosure of other operating revenues [Abstract]
Other operating revenues [Abstract]
Net gain/loss on foreign currency fluctuations treated as other
0 0
operating revenue
Miscellaneous other operating revenues 0 0
Total other operating revenues 0 0
Disclosure of other income [Abstract]
Interest income [Abstract]
Interest income on current investments [Abstract]
Interest on fixed deposits, current investments 0 0
Interest from customers on amounts overdue, current investments 0 0
Interest on current intercorporate deposits 0 0
Interest on current debt securities 0 0
Interest on current government securities 0 0
Interest on other current investments 0 0
Total interest income on current investments 0 0
Interest income on long-term investments [Abstract]
Interest on fixed deposits, long-term investments 0 0
Interest from customers on amounts overdue, long-term investments 0 0
Interest on long-term intercorporate deposits 0 0
Interest on long-term debt securities 0 0
Interest on long-term government securities 0 0
Interest on other long-term investments 0 0
Total interest income on long-term investments 0 0
Total interest income 0 0
Dividend income [Abstract]
Dividend income current investments [Abstract]
Dividend income current investments from subsidiaries 0 0
Dividend income current equity securities 0 0
Dividend income current mutual funds 0 0
Dividend income current investments from others 0 0
Total dividend income current investments 0 0
Dividend income long-term investments [Abstract]
Dividend income long-term investments from subsidiaries 0 0
Dividend income long-term equity securities 0 0
Dividend income long-term mutual funds 0 0
Dividend income long-term investments from others 0 0
Total dividend income long-term investments 0 0
Total dividend income 0 0
Net gain/loss on sale of investments [Abstract]
Net gain/loss on sale of current investments 0 0
103
Net gain/loss on sale of long-term investments 0 0

Total net gain/loss on sale of investments 0 0
Rental income on investment property [Abstract]
Rental income on investment property, current 0 0
Rental income on investment property, long-term 0 0
Total rental income on investment property 0 0
Other non-operating income [Abstract]
Net gain/loss on foreign currency fluctuations treated as other
0 0
income
Surplus on disposal, discard, demolishment and destruction of
0 0
depreciable tangible asset
Gain on disposal of intangible asset 0 0
Amount credited to profit and loss as transfer from
revaluation reserve on account of additional 0 0
depreciation charged on revalued tangible assets
Excess provision diminution in value investment written back 0 0
Excess provisions bad doubtful debts advances written back 0 0
Income government grants subsidies 0 0
Income export incentives 0 0
Income import entitlements 0 0
Income insurance claims 0 0
Income from subsidiaries 0 0
Interest on income tax refund 0 0
Income on brokerage commission 0 0
Income on sales tax benefit 0 0
Excess provisions written back 0 0
Liabilities written off 0 0
Other allowances deduction other income 0 0
Miscellaneous other non-operating income 59,15,341.49 9,75,288
Total other non-operating income 59,15,341.49 9,75,288
Income from pipeline transportation 0 0
Total other income 59,15,341.49 9,75,288
Share other income joint ventures 0 0
Disclosure of details of amount credited to profit and
loss as transfer from revaluation reserve on account of
0 0
additional depreciation charged on revalued tangible
assets
Disclosure of finance cost [Abstract]
Interest expense [Abstract]
Interest expense long-term loans [Abstract]
Interest expense long-term loans, banks 0 0
Interest expense long-term loans, others 0 0
Total interest expense long-term loans 0 0
Interest expense short-term loans [Abstract]
Interest expense short-term loans, banks 0 0
Interest expense short-term loans, others 0 0
Total interest expense short-term loans 0 0
Interest expense deposits 0 0
Interest expense debt securities 0 0
Interest expense other borrowings 0 0
Interest expense borrowings 0 0
Interest lease financing 0 0
Other interest charges 28,978.9 9,125.11
Total interest expense 28,978.9 9,125.11
Other borrowing costs 0 0
Net gain/loss on foreign currency transactions and translations
0 0
treated as finance costs
Total finance costs 28,978.9 9,125.11
Share finance costs joint ventures 0 0
Employee benefit expense [Abstract]
Salaries and wages 32,13,516 29,81,672
Managerial remuneration [Abstract]
Remuneration to directors [Abstract]
Salary to directors 0 0
Commission to directors 0 0
Other benefits to directors 0 0
104
Total remuneration to directors 0 0

Remuneration to manager [Abstract]
Salary to manager 0 0
Commission to manager 0 0
Other benefits to manager 0 0
Total remuneration to manager 0 0
Total managerial remuneration 0 0
Contribution to provident and other funds [Abstract]
Contribution to provident and other funds for contract labour 0 0
Contribution to provident and other funds for others 4,37,192 4,63,190
Total contribution to provident and other funds 4,37,192 4,63,190
Expense on employee stock option scheme and employee stock purchase plan 0 0
Commission employees 0 0
Employee medical insurance expenses 0 0
Leave encashment expenses 0 23,433
Gratuity 0 44,703
Pension schemes 0 0
Voluntary retirement compensation 0 0
Other retirement benefits 0 0
Staff welfare expense 1,41,324 2,49,873
Other employee related expenses 49,11,087 39,08,069
Total employee benefit expense 87,03,119 76,70,940
Share employee benefit expense joint ventures 0 0
Breakup of other expenses [Abstract]
Consumption of stores and spare parts 0 0
Power and fuel 0 0
Rent 14,93,335 6,04,944
Repairs to building 0 0
Repairs to machinery 44,87,353.85 14,84,135
Insurance 8,97,850.36 7,33,780
Rates and taxes excluding taxes on income [Abstract]
Central excise duty 0 0
Purchase tax 0 0
Other cess taxes 0 0
Cost taxes other levies by government local authorities 0 0
Provision wealth tax 0 0
Total rates and taxes excluding taxes on income 0 0
Research development expenditure 0 0
Subscriptions membership fees 0 0
Electricity expenses 1,31,531 1,41,389
Telephone postage 1,47,453.19 49,449
Printing stationery 42,660 7,303
Information technology expenses 0 0
Travelling conveyance 88,352 70,113
Catering canteen expenses 0 0
Entertainment expenses 0 0
Legal professional charges 35,400 3,50,000
Training recruitment expenses 0 0
Vehicle running expenses 6,35,030 4,05,230
Safety security expenses 0 0
Directors sitting fees 0 0
Commission to directors other than whole time director or managing
0 0
director or manager
Donations subscriptions 0 0
Books periodicals 0 0
Seminars conference expenses 0 0
Registration filing fees 0 0
Custodial fees 0 0
Bank charges 0 0
Guest house expenses 0 0
Advertising promotional expenses 0 0
After sales service expenses 0 0
Warranty claim expenses 0 0
Commission paid sole selling agents 0 0
Commission paid other selling agents 0 0
105
Commission paid sole buying agents 0 0

Transportation distribution expenses 0 0
Secondary packing expenses 0 0
Discounting charges 0 0
Guarantee commission 0 0
Cost repairs maintenance other assets 0 0
Cost transportation [Abstract]
Cost freight 0 0
Cost octroi 0 0
Cost loading and unloading 0 0
Cost other transporting 0 0
Total cost transportation 0 0
Cost lease rentals 0 0
Cost effluent disposal 0 0
Provision for cost of restoration 0 0
Cost warehousing 0 0
Cost water charges 0 0
Cost technical services 0 0
Cost royalty 0 0
Provision bad doubtful debts created 0 0
Provision bad doubtful loans advances created 0 0
Adjustments to carrying amounts of investments [Abstract]
Provision diminution value current investments created 0 0
Provision diminution value long-term investments created 0 0
Total adjustments to carrying amounts of investments 0 0
Net provisions charged [Abstract]
Provision warranty claims created 0 0
Provision statutory liabilities created 0 0
Provision restructuring created 0 0
Other provisions created 0 0
Total net provisions charged 0 0
Discount issue shares debentures written off [Abstract]
Discount issue shares written off 0 0
Discount issue debentures written off 0 0
Total discount issue shares debentures written off 0 0
Write-off assets [Abstract]
Miscellaneous expenditure written off [Abstract]
Financing charges written off 0 0
Voluntary retirement compensation written off 0 0
Technical know-how written off 0 0
Other miscellaneous expenditure written off 0 0
Total miscellaneous expenditure written off 0 0
Fixed assets written off 0 0
Inventories written off 0 0
Investments written off 0 0
Bad debts written off 0 0
Bad debts advances written off 0 0
Other assets written off 0 0
Total write-off assets 0 0
Loss on disposal of intangible asset 0 0
Loss on disposal, discard, demolishment and destruction of depreciable
0 0
tangible asset
Contract cost [Abstract]
Site labour supervision cost contracts 0 0
Material cost contract 0 0
Depreciation assets contracts 0 0
Cost transportation assets contracts 0 0
Hire charges assets contracts 0 0
Cost design technical assistance contracts 0 0
Warranty cost contracts 0 0
Other claims contracts 0 0
Sale material scrap other assets contracts 0 0
Overhead costs apportioned contracts [Abstract]
Insurance cost apportioned contract 0 0
Design technical assistance apportioned contracts 0 0
106
Other overheads apportioned contracts 0 0

Total overhead costs apportioned contracts 0 0
Total contract cost 0 0
Cost dry wells 0 0
Operating and maintenance cost of emission and other pollution
0 0
reduction equipments
Payments to auditor [Abstract]
Payment for audit services 35,400 35,400
Payment for taxation matters 0 0
Payment for company law matters 0 0
Payment for other services 0 0
Payment for reimbursement of expenses 0 0
Total payments to auditor 35,400 35,400
Payments to cost auditor [Abstract]
Payment for cost audit charges 0 0
Payment for cost compliance report 0 0
Payment for other cost services 0 0
Payment to cost auditor for reimbursement of expenses 0 0
Total payments to cost auditor 0 0
Miscellaneous expenses 72,19,443.71 19,18,395.39
Total other expenses 1,52,13,809.11 58,00,138.39
Breakup of expenditure on production, transportation and other
expenditure pertaining to exploration and production activities
[Abstract]
Royalty pertaining to exploration and production activities 0 0
Cess pertaining to exploration and production activities 0 0
Education cess pertaining to exploration and production activities 0 0
National calamity contingency duty pertaining to exploration and
0 0
production activities
Extraction cost pertaining to exploration and production activities 0 0
Sales tax pertaining to exploration and production activities 0 0
Geological and geophysical expenditure pertaining to exploration and
0 0
Administrative expenditure pertaining to exploration and production
0 0
activities
Research and development expenditure pertaining to exploration and
0 0
Pipeline operation and maintenance expenditure pertaining to
0 0
exploration and production activities
Other expenditure pertaining to exploration and production activities 0 0
Total expenditure on production, transportation and other
0 0
expenditure pertaining to exploration and production activities
Current tax [Abstract]
Current tax pertaining to previous years 0 0
Current tax pertaining to current year 4,49,262 8,98,597
MAT credit recognised during year 0 0
Total current tax 4,49,262 8,98,597
[300600] Notes - Additional information statement of profit and loss
Details of raw materials consumed [Table] ..(1)

Categories of raw materials consumed [Axis] Raw materials consumed [Member] Raw materials consumed 1 [Member]
01/04/2021 01/04/2020 01/04/2021 01/04/2020
to to to to
31/03/2022 31/03/2021 31/03/2022 31/03/2021
Additional information on profit and loss account
[Abstract]
Additional details in case of manufacturing companies
[Abstract]
Details of raw materials consumed [Abstract]
Details of raw materials consumed [LineItems]
Description of raw materials category raw material raw material raw material raw material
Total raw materials consumed 37,19,656.78 58,83,753 37,19,656.78 58,83,753
107

01/04/2021 01/04/2020
to to
31/03/2022 31/03/2021
Additional information on profit and loss account explanatory [TextBlock]
Share cost of materials consumed joint ventures 0 0
Share purchases of stock-in-trade joint ventures 0 0
Share depreciation and amortisation expense joint ventures 0 0
Share other expenses joint ventures 0 0
Changes in inventories of finished goods 0 0
Changes in inventories of work-in-progress 0 0
Changes in inventories of stock-in-trade 0 0
Changes in other inventories 0 0
Total changes in inventories of finished goods, work-in-progress and
0 0
stock-in-trade
Share changes in inventories of finished goods, work-in-progress
0 0
and stock-in-trade joint ventures
Exceptional items before tax 0 0
Tax effect of exceptional items 0 0
Total exceptional items 0 0
Attachment of property of enterprise 0 0
Earthquake 0 0
Other items extraordinary 0 0
Total extraordinary items before tax 0 0
Tax effect of extraordinary items 0 0
Total extraordinary items 0 0
Total exceptional and extraordinary items 0 0
Details of nature of exceptional items 0 0
Details of nature of extraordinary items 0 0
Prior period income before tax 0 0
Prior period expense before tax 0 0
Total prior period items before tax 0 0
Tax effect on prior period items 0 0
Total prior period items after tax 0 0
Nature of prior period items 0 0
Revenue communication services 0 0
Revenue roadway operations 0 0
Revenue waterway operations 0 0
Revenue airway operations 0 0
Revenue logistics transport services 0 0
Revenue courier services 0 0
Revenue infrastructure services 4,43,27,994 4,25,95,770
Revenue software development 0 0
Revenue hardware maintenance 0 0
Revenue information technology consultancy 0 0
Revenue information technology services 0 0
Revenue hotels 0 0
Revenue hospitals healthcare clinics 0 0
Revenue entertainment 0 0
Revenue repairs maintenance 0 0
Revenue educational activities 0 0
Revenue membership subscriptions fees 0 0
Revenue admission fees 0 0
Revenue erectioning commissioning 0 0
Revenue agencies 0 0
Revenue advertising publicity 0 0
Revenue value added services 0 0
Revenue real estate property development 0 0
Revenue other services 0 0
Revenue lease rentals 0 0
Revenue hire charges 0 0
Revenue job work 0 0
Revenue domestic contracts 0 0
Revenue foreign contracts 0 0
Total revenue contracts 0 0
108
Revenue royalties 0 0
Revenue technical know-how 0 0
Revenue franchise 0 0
Revenue licenses 0 0
Revenue intangible assets 0 0
Total gross income from services rendered 4,43,27,994 4,25,95,770
Aggregate amount set aside to provisions made for meeting
0 0
specific liabilities, contingencies or commitments
Aggregate amount withdrawn from such provisions made for
meeting specific liabilities, contingencies or commitments 0 0
no longer required
Write down of inventories to net realizable value 0 0
Reversal of write down of inventories to net realizable value 0 0
Cost of restructuring of enterprise 0 0
Reversal of cost of restructuring of enterprise 0 0
Expenses on legislative changes having retrospective application 0 0
Income on legislative changes having retrospective application 0 0
Expense on litigation settlements 0 0
Income on litigation settlements 0 0
Other reversals of provisions 0 0
Dividends from subsidiary companies 0 0
Provisions for losses of subsidiary companies 0 0
Value of imports of raw materials 0 0
Value of imports of components and spare parts 0 0
Value of imports of capital goods 0 0
Total value of imports calculated on CIF basis 0 0
Expenditure on royalty 0 0
Expenditure on know-how 0 0
Expenditure on professional and consultation fees 0 0
Expenditure on interest 0 0
Expenditure on other matters 0 0
Expenditure on dividend paid 0 0
Total expenditure in foreign currency 0 0
Final dividend remitted in foreign currency 0 0
Interim dividend remitted in foreign currency 0 0
Special dividend remitted in foreign currency 0 0
Total amount of dividend remitted in foreign currency 0 0
Total number of non-resident shareholders 0 0
Total number of shares held by non-resident shareholders on which
dividends were due
Year to which dividends relate 0 0
FOB value of manufactured goods exported 0 0
FOB value of traded goods exported 0 0
Total earnings on export of goods calculated on FOB basis 0 0
Earnings on royalty 0 0
Earnings on know-how 0 0
Earnings on professional and consultation fees 0 0
Total earnings on royalty, know-how, professional and
0 0
consultation fees
Earnings on interest 0 0
Earnings on dividend 0 0
Total earnings on interest and dividend 0 0
Earnings on other income 0 0
Total earnings in foreign currency 0 0
Nature of earnings on other income in foreign currency 0 0
Amount of revenue received in foreign currency from services 0 0
Insurance and freight on exports 0 0
Profit in foreign currency on sale of assets 0 0
Commission brokerage and discount charges in foreign currency 0 0
Professional charges in foreign currency 0 0
Bank and finance charges in foreign currency 0 0
Logistic charge in foreign currency 0 0
Foreign tax 0 0
Sales marketing and advertising expenses in foreign currency 0 0
Meeting expenses in foreign currency 0 0
109
Research and development expenses in foreign currency 0 0

Intangible asset charges in foreign currency 0 0
Membership and subscription expenses in foreign currency 0 0
Insurance charges in foreign currency 0 0
Telecommunication expenses in foreign currency 0 0
Profits or losses from partnership firms or association of
0 0
persons or limited liability partnerships
Financial effect of deviation from accounting standards profit and
0 0
loss account
Amount of contributions made to political party or for political
0 0
purpose
Name of political party of person to whom contribution has been made 0 0
Amount of contributions made to national defence fund 0 0
Cost incurred by holding company for issuing options or
0 0
shares under employee stock option or stock purchase scheme
Cost reimbursed by subsidiary company for issuing options
or shares under employee stock option or stock purchase 0 0
scheme
Domestic sale manufactured goods 0 0
Domestic sale traded goods 0 0
Total domestic turnover goods, gross 0 0
Export sale manufactured goods 0 0
Export sale traded goods 0 0
Total export turnover goods, gross 0 0
Total revenue from sale of products 0 0
Domestic revenue services 4,43,27,994 4,25,95,770
Export revenue services 0 0
Total revenue from sale of services 4,43,27,994 4,25,95,770
Capital expenditure in foreign currency 0 0
Expenditure on corporate social responsibility activities as per
0 0
guidelines
Gross value of transaction with related parties as per AS-18 0 0
Bad debts of related parties as per AS-18 0 0
[300100] Notes - Revenue

01/04/2021 01/04/2020
to to
31/03/2022 31/03/2021
Textual information (35) Textual information (36)
Disclosure of revenue explanatory [TextBlock] [See below] [See below]
Description of accounting policy for recognition of revenue 0 0
Description of circumstances in which revenue recognition has been
0 0
postponed pending resolution of significant uncertainties
Share revenue from operations joint ventures 0 0
Disclosure of revenue explanatory [Text Block]

Revenue Recognition :-Expenses and Income considered payable and receivable respectively are accounted for on accrual basis except discount
claims, rebates and retirement benefits which cannot be determined with certainty during the year.
110
Disclosure of revenue explanatory [Text Block]

Revenue Recognition :-Expenses and Income considered payable and receivable respectively are accounted for on accrual basis except discount
claims, rebates and retirement benefits which cannot be determined with certainty during the year.
[202200] Notes - Effects of changes in foreign exchange rates

31/03/2022 31/03/2021
Disclosure of notes on effect of changes in foreign exchange rates
Details of change in classification of significant foreign operation
[Abstract]
Impact of change in classification of significant foreign operation
0 0
on shareholders' fund
Amount remaining to be amortized in foreign currency monetary item
0 0
translation difference liability account as of reporting date
[300700] Notes - Key managerial personnels and directors remuneration and other information
Disclosure of key managerial personnels and directors and remuneration to key managerial personnels and directors [Table] ..(1)
Key managerial personnels and directors [Axis] Directors1 Directors2
01/04/2021 01/04/2021
to to
31/03/2022 31/03/2022
Disclosure of key managerial personnels and directors and remuneration to key
managerial personnels and directors [Abstract]
Disclosure of key managerial personnels and directors and remuneration to key
managerial personnels and directors [LineItems]
RAJ KUMAR
Name of key managerial personnel or director VERMA
MUNISH SHARMA
Director identification number of key managerial personnel or director 01210873 01210918

Permanent account number of key managerial personnel or director ABGPV2739J ATDPS3445B
Date of birth of key managerial personnel or director 15/07/1956 01/07/1973
Designation of key managerial personnel or director Director Director
Qualification of key managerial personnel or director GRADUATE GRADUATE
Shares held by key managerial personnel or director [shares] 1 [shares] 1
Key managerial personnel or director remuneration [Abstract]
Gross salary to key managerial personnel or director [Abstract]
Salary key managerial personnel or director 0 0
Perquisites key managerial personnel or director 0 0
Profits in lieu of salary key managerial personnel or director 0 0
Gross salary to key managerial personnel or director 0 0
Sitting fees key managerial personnel or director 0 0
Stock option key managerial personnel or director 0 0
Sweat equity key managerial personnel or director 0 0
Commission as percentage of profit key managerial personnel or director 0 0
Other commission key managerial personnel or director 0 0
Other compensation key managerial personnel or director 0 0
Total key managerial personnel or director remuneration 0 0
111

01/04/2021
to
31/03/2022
Disclosure of key managerial personnels and directors and remuneration
NIL
to key managerial personnels and directors explanatory [TextBlock]
[301000] Notes - Corporate social responsibility

01/04/2021
to
31/03/2022
Disclosure of corporate social responsibility explanatory [TextBlock]
Whether provisions of corporate social responsibility are applicable on
No
company
Whether company has written CSR policy No
Details CSR policy [TextBlock]
Disclosure overview of projects or programs proposed to be
0
undertaken CSR policy
Disclosure web link of company at which CSR policy is placed 0
Disclosure web link projects or programs undertaken CSR policy 0
Disclosure other contents CSR policy 0
Average net profit for last three financial years 0
Prescribed CSR expenditure 0
Amount CSR to be spent for financial year 0
Amount CSR spent for financial year 0
Amount spent in local area 0
Amount spent on construction/acquisition of any asset in cash 0
Amount spent on construction/acquisition of any asset yet to
0
be paid in cash
Total amount spent on construction/acquisition of any asset 0
Amount spent on purposes other than construction/acquisition
0
of any asset in cash
Amount spent on purposes other than
0
construction/acquisition of any asset yet to be paid in cash
Total amount spent on purposes other than
0
construction/acquisition of any asset
Amount unspent CSR 0
Details of implementing agency 0
Disclosure responsibility statement of CSR committee that
implementation and monitoring of CSR policy is in compliance 0
with CSR policy of company
112

SAIURJA - HYDEL - PROJECTS - PRIVATE - LIMITED - 2021-22 - Financial Statement

Uploaded by

Copyright:

Available Formats

SAIURJA - HYDEL - PROJECTS - PRIVATE - LIMITED - 2021-22 - Financial Statement

Uploaded by

Document Information

Original Description:

Original Title

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

SAIURJA - HYDEL - PROJECTS - PRIVATE - LIMITED - 2021-22 - Financial Statement

Uploaded by

Copyright:

Available Formats

SAIURJA HYDEL PROJECTS PRIVATE LIMITED

Standalone Financial Statements for period 01/04/2021 to 31/03/2022

[400100] Disclosure of general information about company

Disclosure of principal product or services [Table] ..(1)

[400400] Disclosures - Directors report

Details of directors signing board report [Table] ..(1)

Details of shareholding pattern [Table] ..(1)

Details of shareholding pattern [Table] ..(2)

Details of shareholding of promoters [Table] ..(1)

Unless otherwise specified, all monetary values are in INR

Details of directors or key managerial personnels who were

Textual information (1)

Disclosure in board of directors report explanatory [Text Block]

Item No.1 - Adoption of Financial Statements.

By Order of the Board of Directors

Saiurja Hydel Projects Private Limited

Date:30.09.2022 MUNISH SHARMA Place: Shimla

Gross Income 5,02,43,335.49 4,35,71,058.00

Finance Charges 28,978.90 9,125.00

Profit Before Tax 17,27,333.57 32,43,407.00

Less: Current Tax

Profit After Tax 5,83,073.56 20,79,957.00

Less: Appropriations: 0.00 0.00

Proposed Dividend on Equity Shares 0.00 0.00

Tax on proposed Dividend 0.00 0.00

Transfer to General Reserve 5,83,073.56 20,79,957.00

Surplus carried to Balance Sheet 5,83,073.56 20,79,957.00

2. State Of Company's Affairs and Results of Operations.

The highlights of the Company's performance are as under:

2 Profit before tax 1727333.57 3243406.50 -1516072.93

3 Net profit 583073.56 2079956.50 -1496882.94

3. Proposed transfer to general reserves.

7. Conservation of energy, technology absorption, foreign exchange earnings and outgo.

8. Corporate Social Responsibility.

10. Changes in directors and key managerial personnel.

12. Subsidiaries, joint ventures and associate companies.

The Company has following Subsidiaries, Joint venture or Associate Company:-

13. Extract Of Annual Return.

14. Particulars of contracts or arrangements or transactions made with related parties.

15. Directors Responsibility Statement.

16. Number of board meetings.

Mr.Raj Kumar Verma 7/7

Mr.Munish Sharma 7/7

17. Dates of last three annual general meetings.

The details of last 3 (Three) AGMs held are provided as under:-

S. No. Date of Annual General Meeting Financial Year

18. Particulars of loans, guarantees or investments.

19. Statutory auditors.

20. Explanations to auditor remarks.

Company for the financial year 2021-22.

22. Changes in share capital.

23. Cost auditors.

This is not applicable to the Company.

a. number of complaints filed during the financial year: Nil

b. number of complaints disposed of during the financial year: Nil

c. number of complaints pending as on end of the financial year: Nil

26. Vigil Mechanism / Whistle Blower Policy.

By Order of the Board of Directors