REAL EARTH CITY PLANNERS PRIVATE LIMITED

CIN: U45400UP2009PTC036608
Registered Add: KHASRA No.-28,Village- MADAHERMAU KALA, Pargna & Tahsil- MOHANLALGANJ
Lucknow Uttar Pradesh - 227105
Balance Sheet as at 31st March, 2024
Amount in (Rs.`)
Particulars Note No. AS AT 31st MARCH 2024 AS AT 31st MARCH 2023
Rs. Rs.
A EQUITY AND LIABILITIES
1 Shareholders’ funds
(a) Share capital 1 4,58,500.00 4,58,500.00
(b) Reserves and surplus 2 2,02,91,784.90 2,03,21,464.45
(c) Money received against share warrants
2 Share application money pending allotment
3 Non-current liabilities
(a) Long-term borrowings 3 - 25,96,200.00
(b) Deferred tax liabilities (net) - -
(c) Other long-term liabilities - -
(d) Long-term provisions - -
4 Current liabilities
(a) Short-term borrowings - -
(b) Trade payables - -
(A) total outstanding dues of micro enterprises and small
enterprises
(B) total outstanding dues of creditors other than micro
enterprises and small enterprises
(c) Other current liabilities - -
(d) Short-term provisions 4 15,000.00 15,000.00

TOTAL 2,07,65,284.90 2,33,91,164.45

B ASSETS
1 Non-current assets
(a) Property, Plant and Equipment and intangible Assets 5 40,871.09 55,550.64
(i) Property, Plant and Equipment - -
(ii) Intangible Assets - -
(iii) Capital work-in-progress - -
(b) Non-current investments 6 22,33,395.81 22,33,395.81
(c ) Deferred tax assets (net)
(d) Long-term loans and advances
(e) Other non-current assets

2 Current assets
(a) Current investments
(b) Inventories 7 36,15,200.00 36,15,200.00
(c) Trade receivables 8 30,85,670.00 30,85,670.00
(d) Cash and cash equivalents 9 99,04,348.00 99,19,348.00
(e) Short-term loans and advances 10 18,85,800.00 44,82,000.00
(f) Other current assets

TOTAL 2,07,65,284.90 2,33,91,164.45

Significiant Accounting Policies
Notes on Financial Statements

In terms of our report attached.

For G.S.W. & Company For and on behalf of the Board of Directors
Chartered Accountants
Firm No.: 013920N

(Gurmeet Singh Walia) Rajesh Kumar Singh Sanjay Singh

Partner Director Director
Membership No. : 093204 DIN : 02409066 DIN : 03585613
Place : Lucknow 3A-106 A-303
Date: 02.09.20241 TULSIANI GOLF VIEW APARTMENT ROHTAS APPARTMENT
UDIN: 24093204BKMBHW1467 SUSHANT GOLF CITY LUCKNOW VIKAS NAGAR LUCKNOW
UTTAR PRADESH - 226030 UTTAR PRADESH - 226022
 REAL EARTH CITY PLANNERS PRIVATE LIMITED
CIN:U45400UP2009PTC036608
Registered Add: KHASRA No.-28,Village- MADAHERMAU KALA, Pargna & Tahsil- MOHANLALGANJ
Lucknow Uttar Pradesh - 227105
Statement of Profit and Loss for the year ended 31st March, 2024
Amount in Rs.
Note FOR THE YEAR ENDED 31st FOR THE YEAR ENDED 31st
Particulars No. MARCH 2024 MARCH 2023

Rs. Rs.
A CONTINUING OPERATIONS
1 Revenue from operations (gross) - -
Less: Excise duty
Revenue from operations (net) - -

2 Other income - -

3 Total Income (1+2) - -

4 Expenses
(a) Cost of materials consumed 11 - -
(b) Purchases of stock-in-trade - -
(c) Changes in inventories of finished goods, work-in-progress and - -
(d) Employee benefits expense - -
(e) Finance costs - -
(f) Depreciation and amortisation expense 5 14,679.55 21,345.86
(g) Other expenses 12 15,000.00 15,000.00

Total expenses 29,679.55 36,345.86

5 Profit / (Loss) before exceptional and extraordinary items and tax (3 - 4) (29,679.55) (36,345.86)

6 Exceptional items -

7 Profit / (Loss) before extraordinary items and tax (5 + 6) (29,679.55) (36,345.86)

8 Extraordinary items

9 Profit / (Loss) before tax (7 + 8) (29,679.55) (36,345.86)

10 Tax expense:
(a) Current tax expense for current year -
(b) (Less): MAT credit (where applicable) -
(c) Current tax expense relating to prior years - -
(d) Net current tax expense
(e) Deferred tax -
-29,679.55 -36,345.86
11 Profit / (Loss) from continuing operations (9 +10)
B DISCOUNTINUING OPERATIONS - -
12.i Profit / (Loss) from discountinuing operations (before tax) - -
12.ii Gain / (Loss) on disposal of assets / settlement of liabilities attributable to - -
the
discountinuing operations
12.iii Add / (Less): Tax expense of discountinuing operations - -
(a) on ordinary activities attributable to the discountinuing operations - -

(b) on gain / (loss) on disposal of assets / settlement of liabilities - -

13 Profit / (Loss) from discountinuing operations (12.i + 12.ii + 12.iii) -29,679.55 (36,345.86)
C TOTAL OPERATIONS - -

14 Profit / (Loss) for the year (11 + 13) -29,679.55 (36,345.86)

15 Earnings per share Basic and Diluted: -0.22 (0.34)

(face value of Rs.10/- each)
Significiant Accounting Policies Notes on
Notes on Financial Statements

In terms of our report attached.

For G.S.W. & Company For and on behalf of the Board of Directors
Chartered Accountants
Firm No.: 013920N

(Gurmeet Singh Walia) Rajesh Kumar Singh Sanjay Singh

Partner Director Director
Membership No. : 093204 DIN : 02409066 DIN : 03585613
Place : Lucknow 3A-106 A-303
Date: 02.09.2024 TULSIANI GOLF VIEW APARTMENT
ROHTAS APPARTMENT
UDIN24093204BKMBHW1467
: SUSHANT GOLF CITY LUCKNOW
VIKAS NAGAR LUCKNOW
UTTAR PRADESH - 226030 UTTAR PRADESH - 226022
 AS AT AS AT AS AT AS AT
31.3.2024 31.3.2024 31.03.2023 31.03.2023
Rs Rs Rs Rs

NOTE '1' - SHARE CAPITAL

Authorised Capital
1,50,000 Equity Shares of Rs 10 each 15,00,000.00 15,00,000.00
1,50,000 Equity Shares of Rs 10 each in the
previous year 15,00,000.00 15,00,000.00

Issued, Subscribed and Paidup

35850 Equity shares of ` Rs.10 each paid up @ Rs. 10 3,58,500.00 3,58,500.00
100000 Equity shares of ` Rs.10 each paid up @ Re.1 1,00,000.00 1,00,000.00
(same as above in previous year)
Total 4,58,500.00 4,58,500.00

(A) Reconciliation of the number of shares and

amount outstanding at the beginning and at the end
of the reporting period:

No of Shares Amount No of Shares Amount

Shares outstanding at the beginning of the year 1,35,850.00 4,58,500.00 1,35,850.00 4,58,500.00
Shares issued during the year- Fresh issue
Shares outstanding at the end of the year 1,35,850.00 4,58,500.00 1,35,850.00 4,58,500.00

(B) Terms / Rights attached to Equity Shares

The company has only one class of equity shares having par value of Rs. 10/- per share. Each shareholder is entitled to one

vote per share with a right to receive per share dividend declared by the company.
In the event Winding up of the Company, Equity
distribution of all prefrential amounts. For the said
purpose, the liquidator may set such value as he
deems fair upon and any
property to be divided may determine how such
division shall be carried out between the members.

(C ) Details of Shares held by each shareholder

holding more than 5% shares:

Name of Shareholder No of Shares % Holding No of Shares % Holding

Rajesh Kumar Singh 57,500.00 42.33 57,500.00 42.33
Sanjay Singh 57,500.00 42.32 57,500.00 42.32
1,15,000.00 84.65 1,15,000.00 84.65

(D) Disclosure of shareholding of promoters

(i) Shares held by promoters at the end of the year

Promoter Name No of Shares % of total shares % Change during the year

Rajesh Kumar Singh 57,500.00 42.33 0
Sanjay Singh 57,500.00 42.32 0

(ii) Shares held by promoters at the end of the

Preceding Reporting Period
Promoters Name No of Shares % of total shares
Rajesh Kumar Singh 57,500.00 42.33
Sanjay Singh Srivastava 57,500.00 42.32
NOTE '2' - RESERVES & SURPLUS
Security Premium Account
Securities premium account
Opening balance 2,06,41,500.00 2,06,41,500.00
Add : Premium on shares issued during the year - -

(a) Surplus/(Deficit) being balance in Statement

of Profit & Loss
Balance as per last Balance Sheet -3,20,035.55 -2,83,689.69
Add: Transferred from Statement of Profit & Loss -29,679.55 (36,345.86)
Less: Adjustment -
Closing Balance -3,49,715.10 -3,20,035.55

Total 2,02,91,784.90 2,03,21,464.45

NOTE '3' - LONG TERM BORROWINGS

Unsecured Loans
Loan from Directors
Sanjay Singh - 24,96,200.00

From Related Parties

Abha Singh - 1,00,000.00

Total - 25,96,200.00

NOTE '4' - SHORT - TERM PROVISIONS

Provision for Income Tax - -
Audit Fees Payable 10,000.00 10,000.00
Professional fees Payable 5,000.00 5,000.00
Total 15,000.00 15,000.00

NOTE '5' - DEPRECIATION AND

AMORTIZATION EXPENSE
Depreciation 14,679.55 21,345.86

Total 14,679.55 21,345.86

NOTE '6 - NON - CURRENT INVESTMENTS

Real Earth Constructions 22,33,395.81 22,33,395.81

Total 22,33,395.81 22,33,395.81

NOTE '7'- INVENTORY

(At lower of cost and net realizable value)
Finished Goods 36,15,200.00 36,15,200.00
Khasra no.-178, Patel Coloniser
Total 36,15,200.00 36,15,200.00

NOTE '8'- TRADE RECEIVABLES

Other Trade Receivables - -
ShashiKant Rai 28,95,670.00 28,95,670.00
Yasharth Rai 1,90,000.00 1,90,000.00

Total 30,85,670.00 30,85,670.00

NOTE '9'- CASH & CASH EQUIVALENTS

Cash In Hand 99,04,348.00 99,34,348.00
Balances with banks - -

Total 99,04,348.00 99,34,348.00

NOTE '10'- SHORT-TERM LOANS AND

ADVANCES

Loans & Advances To Related Parties

Advance to Rachna Srivastava(legal heir of Kirti Kumar) 1,55,800.00 27,52,000.00

Others
Abhijeet Bhati 16,00,000.00 16,00,000.00
Himanshu Verma 50,000.00 50,000.00
Mayank Roy 80,000.00 80,000.00

Total 18,85,800.00 44,82,000.00

 FOR THE YEAR ENDED 31st FOR THE YEAR ENDED 31st
MARCH 2024 MARCH 2023
Rs.

NOTE '11' - COST OF MATERIALS CONSUMED

Opening Stock 36,15,200.00
Add: Purchases -

Less: Closing stock 36,15,200.00

Total -

NOTE '12' - OTHER EXPENSES

Audit Fees 10,000.00
Construction Cost -
Legal Expenses & Professional Expenses 5,000.00
Misc. Expenses -

Total 15,000.00

(a) Details of Payment to Auditor

As Auditor:
Statutory & Tax Auditor 10,000.00
10,000.00
NOTE '13' - EARNING PER SHARE
Basic
The basic earning per share (EPS) is calculated by
dividing the Profit after tax by the number of Equity
Shares outstanding.
Profit after Tax as per Profit & Loss A/c (A) -29,679.55 -36,345.86
No. of Equity Shares (B) 1,35,850.00 1,35,850.00
Basic and Diluted Earning Per Share (A/B) -0.22
Nominal Value per Share 10.00 10.00

NOTE '14':-
(a) CIF value of Imports
(b) Earning in Foreign Currency
(c ) Any Expenditure In Foreign Currency

The CIF value of Imports includes cost, insurance and freight till godown.
The earning in Foreign Currency is on account of fluctutaion in rate of USD transfer

NOTE '15' - RELATED PARTY INFORMATION:

The Related parties are defined by the Accounting statndard 18 "Related Party Disclosure" notified under the Companies
Rules, 2006 which are applicable on the company in terms of Rule 2 of the Companies (Indian Accounting Standards )
Rules 2015 notified under (Accounting Standards) Companies Act, 2013 in respect of which the disclosure has been
made, have been identified on the basis of disclosure made by the key management person and taken on record by
the Board. The related party disclosure are as under:-

a) Categories
I. Key management personnel & their relatives:

II. Enterprises under significant influence of key management personnel:

b) Transactions
2023-24 2022-23
 Referred in
Referred in (a) (I) Referred (a) (II) (a) (I)

1. Director Remuneration - -
2. Tour Expense of Direct - -
3. Rent paid - -
4. Interest on unsecured loan - -
5. Unsecured loans Taken - -
Short term Borrowings
6. Balance outstanding at the year end - -
Unsecured Loan

NOTE '16' -
The previous year figures have also been reclassified / regrouped to conform to this year's classification. Such reclassification
of previous year figures does not impact recongnition and measurement principles followed for preparation of financial statements.
In terms of our report attached.

For G.S.W. & Company For and on behalf of the Board of Directors
Chartered Accountants
Firm No.: 013920N

(Gurmeet Singh Walia) Rajesh Kumar Singh Sanjay Singh

Partner Director Director
Membership No. : 093204 DIN : 02409066 DIN : 03585613
Place : Lucknow 3A-106 A-303
Date: 02.09.2024 TULSIANI GOLF VIEW APARTMENT
ROHTAS APPARTMENT
UDIN: 24093204BKMBHW1467 SUSHANT GOLF CITY LUCKNOW VIKAS NAGAR LUCKNOW
UTTAR PRADESH - 226030 UTTAR PRADESH - 226022
OR THE YEAR ENDED 31st
MARCH 2023
Rs.

36,15,200.00
-

36,15,200.00
-

10,000.00
-
5,000.00
-

15,000.00

10,000.00
10,000.00

-0.34

2022-23
 Referred (a) (II)

eclassification
financial statements.

alf of the Board of Directors

: 03585613

HTAS APPARTMENT
AS NAGAR LUCKNOW
AR PRADESH - 226022
 Real Earth City Planners Pvt Ltd
NOTE-5 As Per I.T. Act (As on 31.03.2024)

S.No. Particulars Dep. Rate Opening Balance Addition DISPOSAL Total Depreciation Closing Balance
As on 01.04.2023 Before 6 Months After 6 Months 31.03.2024

Nasain Car- Sanjay 15% 3,57,903.34 - - - 3,57,903.34 53,685.50 3,04,217.84

Laptop 40% 1,203.00 - - 1,203.00 481.20 721.80
-
3,59,106.34 - - - 3,59,106.34 54,166.70 3,04,939.64

Schedule- 5
Real Earth City Planners Pvt Ltd
As Per Companies Act
As on 31st March 2024

PARTICULARS GROSS BLOCK DEPRECIATION NET BLOCK

AS AT ADDITION DISPOSAL AS AT FOR THE ADJUSTED AS AT AS AT AS AT
AS AT 31-Mar-
1-Apr-2023 2024 1-Apr-2023 YEAR 31-Mar-2024 31-Mar-2023 31-Mar-2024

Nasain Car- Sanjay 14,19,950.00 - - 14,19,950.00 13,41,905.86 14,679.55 - 13,56,585.41 47,004.64 32,325.09
Laptop 74,500.00 - - 74,500.00 65,954.00 - 65,954.00 8,546.00 8,546.00

14,94,450.00 - - 14,94,450.00 14,07,859.86 14,679.55 14,22,539.41 55,550.64 40,871.09