l) Provisions, Contingent Liabilities and Contingent Assets

Provisions involving substantial degree of estimation in measurement are recognized when there
is a present obligation as a result of past event and it is probable that there will be an outflow of
resources. Contingent Assets are neither recognized nor disclosed in the financial statements.
Provisions, Contingent Assets and Contingent Liabilities are reviewed at each Balance Sheet date.

m) Audit trail and Event log

In accordance with Rule 3(1) of the Companies (Accounts) Rules, 2014 every company w.e.f 01-
Apr-2023 is required to use the accounting software with feature of recording audit trail. Our
accounting software has enabled this feature.

As per our report of even date For and on behalf of the Board

For KK Goel & Associates Telecanor Global Limited

Chartered Accountants
Firm Reg^^^jpn^^005299N

\ 7STK Ft. No.

M^\,005299N *

Name:\fi|)MP.Swetha N. Sujatha

Partner''^^g^ ^Directoir Director

MembershipNo7olH||^ >Kj| DIN: 06397865 DIN: 08482301

Place: New Delhi p|j _se; Hyderabad

Date: 08^th April, 2025 ~~ '' Date: 08^lh April, 2025

j; Piovlsions, Contingent Liabilities and Contingent Assets

‘ ‘ ¹ Contingent Liabilities are reviewed ar each Balance Sheet date.

As per our report of even dote ror „_d „„ ,_{he Boar(J}

cor KK Goal S Assoeietes Teleonor Globel Umited

Chartered Accountants

Firm Registration No: 005299ht--rT~-^ vAA-⁶"

A Q ,

CA Anil Kumar Kakkar JJJ PSwetha • _P .

Partner \4S—^iWetha P. Brahamar.anda Reddy

Managing Director Director

Membership No. 014433 DIN: 06397865 DIN-0699S136

udin: 2il01 mnSfeKI AVT29I3 ^06998136

Piece: New Delhi Piece: Hyderabad •

Date: 30.05.202k „

⁵ Date : 30.05.2021,

'' w ''A

•Ve\? ^---

Note 13.1: OUT OF THE SAID AMOUNT Rs. NIL PERTAINS TO MICRO, SMALL AND MEDIUM ENTERPRISES
AS DEFINED UNDER MICRO, SMALL AND MEDIUM ENTERPRISES DEVELOPMENT ACT, 200S BASED ON
INFORMATION AVAILABLE WITH THE COMPANY

Note 13.2: Steps have been taken to identify the suppliers who qualify under the definition of micro and
finterprises, as defined under the Micro, Small and Medium Enterprises Development Act 2006.
mnce no intimation has been received from the suppliers regarding their status under the said Act as at
31st March 2023, disclosures relating to amounts unpaid as at the year end, if any, have not been
furnished. In the opinion of the management, the Impact of interest, if any, that may be payable in
accordance with the provisions of the Act, is not expected to be material.

g

£Z °‘LT^rt * Z* ^d8W ^ and on behalf of the aoard

For KK Gael & Associate. ₀‘‘ tx. _ ,

& A Tetecanor Global limited

, Chartered Accountants /. .

Firm Registration No: 0CS299N (Sf , \a\ / '' s VC"

/) l l P R W°'' W>\ '' ^v

CA Anil Kumar Kakknr ---_ , /

p_artner XC''gFed ^p Swetha P. Brahamanunda Reddy

Membership No. 014483 Managing Director Director

UDlN:^^0X^^lqq3g|

Place: New Delhi .

Dote : 30.05.20?h Place: Hyderabad

Date: 30^02 _V c

# ,7Gr/

Y ;o{

Vkv ₍® ,>

• \tv0.s-____

xsti*y

1) Contingencies and events occurring after the balance sheet date - nil -

2) Employee Benefits

Based on the past experience and the position as on the reporting date, no provision is made for the retirement benefits as none of the present employees are entitled for the same.

3) Segment Reporting

Since all operations during the year are confined to one segment only, hence the bifurcation for segmental results are not drawn.

4) Related Party Transactions

In Compliance with the requirements of AS 18, the following are the details of transactions with key management personnel.

5) Debtors outstanding is to the tune of Rs. 6, 28, 19,027.43 (Gross) where the amount is outstanding since more than 2 years.

6) Previous Years figures have been recast/restated whenever necessary.

Not Available

1. Segment reporting : The company has identified three reportable segments, viz. Construction, Information, Technology and Aquaculture, in terms of the requirements of Accounting Standard - 17 of the Institute of Chartered Accountants of India. The accounting polices of the adopted for segment reporting are in line with the accounting policy of the company with following additional policies for segment reporting. Revenue and expenses have been identified to a segment on the basis of relationship to operating activities of the segment.

2 Related Party Disclosures

In compliance with the requirements of Accounting Standard 18, the following are the details of transactions with key management personnel:

3. Micro, Small Scale Business Entities

The Company has not received information from vendors regarding their status under the Micro, small and Medium Enterprises Development Act, 2006 and hence disclosures relating to amonts unpaid as the year end together with interest paid/payable under this Act has not been given.

c) Capacity & Production:

The installed capacity of aqua ponds is regulated by the MPED Authority based on their norms and is indeterminate at the present point of time. The capacity of the processing plant is not mentioned since the same is not commissioned.

d) Auditors remuneration comprises statutory audit fee of Rs.2,00,000 (Pr Yr. 1,25,000), Tax audit fee of Rs.25,000 (Pr Yr. 25,000) ami Reimbursement of Expenses Rs.25,000 (Pr.Yr. Nil) for the year 2009-10.

e) Sundry Debtors and Sundry Creditors are subject to confirmation and reconciliation wherever necessary.

f) Other expenses include adjustments on account of Sundry balances written .off/written back, if any.

g) Previous years figures have been regrouped and reclassified wherever necessary and all figures have been rounded of the nearest rupee.