FORM NO. 29B [See rule 40B] Report under section 115IB of the Income-tax Act, 1961 for computing the book profits of the company We have examined the accounts and records of , JAY CEE INFRACOMPANY DEVELOPERS PRIVATE LIMITED A-125,MAHIPALPUR EXTENSION. NH-8,MAHIPAL PURMAHIPAL PURSOUTH WEST DELHILDELHIINDIA,110037.AACCJ2825R engaged in business of (07005),OTHER REAL ESTATE/RENTING SERVICES N.E.CREAL ESTATE AND RENTING SERVICES in order to arrive at the book profit during the year ended on the 31st March 2023, 2. (@) * We certify that the book profit has been computed in accordance with the provisions of this section, The tax payable under section 1153B of the Income-tax Act in respect of the assessment year 2023-2024 is Re. 150706 «Which has been deterinined on the basis of the details in Annexure A to this form. 3. In our * opinion and to the best of our * knowledge and according to the explanations given to us *the particulars xziven in the Annexure A are true and correct ‘Where any of the matter stated in this report is answered in the negative or with a qualification, the report shall state the reasons therefor. Date: 30-Sep-2023 ~~ For R Bhargava & Associates Place : Delhi Chartered Accountants ye? ;ARWAL) PARTNER Membership No: $28040 Registration No: 0012788N Notes. 1. *Delete whichever is not applicable 2. This report is to be given by a chartered accountant, within the meaning of the Chartered Accountants Act, 1949 (38 of 1949). who holds a valid certificate of practice under sub-section (1) of section 6 of that Act and is not a person referred to in clause (a) or clause (b) of the Explanation below sub-section (2) of section 288, ‘Where any of the matter stated in this report is answered in the negative or with a qualification, the report shall state the reasons therefor.ANNEXURE [See paragraph 2] Details relating to the computation of Book Profits for the purposes of section 115JB of the Income-tax Act, 1961 Part A General Applicable to all the companies SI, [Particulars Name of the assessee JAY CEE INFRACOMPANY DEVELOPERS PRIVATE LIMITED 2. [Address. ‘A-125,MAHIPALPUR EXTENSION, NH-8,MAHIPAL PUR,MAHIPAL |PURSouth West Delhi,DELHI,INDIA.110037 Permanent Account Ni AACCI2825R. 2023-24 3 4._| Assessment Year 5. Financial year adopied by the company under the Companies Act, 2013 (18 of 2013) Total income of the company under the Act (01/04/2022-31/03/2023, 368560, 6 7._[Ineome-tax payable on total income '8._ | Whether statement of profit and loss is prepared in accordance with the provisions of Schedule Ill to the Companies Act, 2013 (18 of, 2013). « 92140, Yes Please enter the amount of profit or Loss as per statement prepared in accordance with the provisions of Schedule III to the Companies} | Act, 2013 (18 of 2013).* 9. | Where the financial year referred to in SI. No, $ above is same as| the relevant previous year. whether the statement of profit and loss| referred to in SI. No. 8 above has followed the same accounting policies. accounting standards for preparing the statement of profit and loss and the same method of rates for calculating depreciation fas have been adopted for preparing accounts laid before the ‘company at its annual general meeting? If not the extent and nature fof variation be specified (attach working separately, where required) ‘908881 10. | Where the financial year referred to in SI. No. 5 is not the same as| | the relevant previous year. whether the statement of profit and loss |referred to in SI, No. 8 above has followed the same accounting | policies, accounting standards for preparing the statement of profit ‘and loss and the same method of rates for ealculating depreciation| as have heen adopted for preparing accounts for the respective parts of the financial year laid or to be laid before the company at its annual general meeting? If not, the extent and nature of variation be| specified (attach working separately, where required). TT. [Profit according to statement of profit and loss referred to in SI. No 8 above as adjusted by the amount or aggregate of amounts on| account of variations referred to in SI. No.9 or SI. No. 10. as the’ wwe may be. 12, |Add: Amount or aggregate of amounts referred to in clauses (a) to (K) of Explanation 1 to sub-section (2) of this section (attach working separately, where required). 13. Less: Amount or aggregate of amounts referred to in clauses (i) to} (vii) of Explanation 1 of sub-section (2) of this section (attach| | working separately, where required) ‘aIncome Tax h-Deferred Tax Total Clause‘Addi(Less)- Amount of adjustments as referred to im sub-section (2A) of tis section where the Financial statements of the company are drawn up in compliance with the Indian Accounting Standards specified in Annexure to the Companies (Indian Accounting Standards) Rules, 2015 for the previous year or any part thereof{amount from S|. No 26 of Part AAddi(Less): Amount of adjustments as referred to in sub-section (20) of this section where the financial statements of the eompany are drawn up in compliance with the Indian Accounting Standards specified in Annexure to the Companies (Indian Accounting | Standards) Rules, 2015 for the previous year or any part thereof _{Camount from $1. No 33 of Par C), ‘Addi(Less): Amount of aggregate of the amounts referred to in the sub-clauses (B) to (E) of clause (ii) of Explanation to sub-section (2C) of this section for the previous year or any of the precedin; [previous years and relatable to such asset or investment retire disposed. realised or otherwise transferred during the previous year (attach ere re ‘Addi(Less): Amount or aggregate of the amounts referred to in the sub-clause (F) of clause (ii) of Explanation to sub-section (2C) of] this section for the previous year oF any of the preceding previous years and relatable to such foreign operations is disposed or} otherwise transferred during the previous year (attach working| separately. where required), Book profit as computed according to Explanation | given in sub-section (2) read with sub-sections (2A), (2B) and (2C) (total of SILNo. I 1017), 1004707 15 per cent of “book-profit” as computed in SI, No. 18, 130706 In case income-tax payable by the company referred to at SI. No. 7 is less than 15 per cent of its book profits shown in SI. No, 18, thel amount of income-tax payable by the company would be 15 per cent of SI. No. 18. ie. as per SI. No 19. 180706] Det la Stan Part B tails of the amount required to be increased or decreased in accordant plicable only where the financial statements of the company are drawn uy part thereof] idards specified in Annexure to the Companies (Indian Accounting Standards) Rules, 20 yee with sub-section (2A) of section 115JB ip in compliance with the Indian Accounting. 15 for the previous year or any [st NO. far L Particulars Year of convergence as defined in clause (i) of Explar sub-section (2C) of this section, [2z. [Convergence date, — 2 24 25. |i Total amount credited to the other comprehensive income in the| sfatement of profit and loss. a _| Total amount debited to the other comprehensive income in the statement of profitand loss, Increase or decrease referred to in sub-section (2A) of this section (i) Jinerease on account of amounts credited to other comprehensive income under the head 'Items that will not be re-classified to profit or loss! _ decrease on account of amounts debited to other [comprehensive income under the head ‘Items that will not be re-classified to profit or loss. increase on account of amounts or aggregate of amounts debited to the statement of profit and loss on distribution of] | non-cash assets to shareholders in a demerger in accordance with Appendix A of the Indian Accounting Standard 10, decrease on account of amounts or aggregate of amounts| = credited to the statement of profit and loss on distribution of] non-cash assets to shareholders in a demerger in accordance_ with Appendix A of the Indian Accounting Standard 10. tii) Gi) tiv) | (¥) [Sub-total [(i) (i) + (ii) —(iv)] o (vi) [Increase or decrease on account of amount of revaluation __|surplus of assets ineluded in item (i) or (i) above.{vii |Inerease or decrease on account of amount of gains or losses | |from investments in equity instruments designated at fair | [value through other comprehensive income in accordance ‘vith Indian Accounting Standards 109 included in item () or (iiyabove oe Ld - ‘wily Increase oF decrease on account of amount or aggregate of the | amounts referred to in the first proviso of sub-section (2A) of | this section for the previous year or any of the preceding) previous years and relatable to such asset or investment | retired, disposed, realised or otherwise transferred during the | |___pevios year: | ss E 1 TTotal { (v) to (viiiy] (amount to be carried to SL. No. 14 of Part 4 [jay Part C Details of the amount required to be inereased or decreased in accordance with sub-section (2C) of section 11515 [Applicable only where the financial statements of the company are drawn up in compliance withthe Indian Accounting Standards specified in Annexure to the Companies (Indian Accounting Standards) Rules, 2015 for the previous year or any ppart thereof] {To be filled up for the year of convergence and each ofthe following four previous years only] 27. Year of convergence as defined in clause (2) of Explanation to sub-section (2C) of this section, 2B. [Convergence date. Oo 39, | Amount or the aggregate of the amounts adjusted in the other equity | [including capital reserve and securities premium reserve 30. [To be increased or decreased by = (D_ [amount oF aggregate of amounts adjusted in Capital reserve. | Gi) [amount or aggregate of amounts adjusted in Securities premium reserve. [il lamount or aggregate of amounts adjusted in the other comprehensive income on the convergence date which shall | bbe subsequently reclassified to profit or loss | [Tiny amount or agaregate of amounts adjusted in Revaluation surplus for assets in accordance with the Indian Accounting | | tandatds 16 and Indian Accounting Standards 38 adjusted on the convergence date T) [gains or losses from investment in equity instruments designated at fair value through other comprehensive ineome| | ‘in accordance with Indian Accounting Standards 109 adjusted | |__Jon the convergence date, Tui Jadjustments relating to items of property plant and equipment land intangible assets recorded at fair value as deemed cost in | faccordance with paragraphs DS and D7 of the Indian |_| Accounting Standards 101 on the convergence date.__ [iD adjustments relating to investments in. subsidiaries, joint | Ventures and associates recorded at fair value as deemed cost | in accordance with paragraph DIS of the Indian Accounting Standard 101 on the convergence date. _| _ __] ul adjustments relating to cumulative translation differences of a] : eee veseign operation in accordance with paragraph DI3 of the Indian Accounting Standard 101 on the convergence date. TG) Tany other adjustment (to be specified) 31, [Total [2977 ) 30 (wo (x) sth ofthe SI. No 3 (amount to be caried to SI No. 15 of Part A). [33- eals of adjustment for transition amount {UG [Total transition amount. Tiiy [Amount or aggregate oF amounts adjusted til immediately preceding year. [7 FAmounts adjust iy) [Amount to be inthisyean sted in the subsequent year(s).R. BHARGAVA & ASSOCIATES CHARTERED ACCOUNTANTS INDEPENDENT AUDITOR'S REPORT To ‘The Members of JAY CEE INFRACOMPANY DEVELOPERS PRIVATE LIMITED Report on the Audit of the Financial Statements Opinion We have ‘audited the accompanying financial statements of JAY CEE INFRACOMPANY REVELOPERS PRIVATE LIMITED (hereinafter referred to as “the Company”), which comprise the Balance Sheet as at 31st March 2023, and the statement of Profit and Loss, for the year then ended, and Totes to the Financial statements, including a summary of the significant accounting policies and other explanatory information (hereinafter referred to as “the Financial Statements”) In our opinion and to the best of our information and according to the explanations given to us, the aforesaid financial statements give the information required by the Companies Act, 2013("the Act”) in the andlor section oe Bive@ true and fair view in conformity with the Accounting Standards prescribed under section 133 of the Act read with Companies (Accounting Standards) Rules 2021 AS") and other accounting principles generally accepted in India, of the state of affairs of the Company as at March 31, 2023, and its Profit for the year ended on that date Basis for Opinion We conducted our audit of the financial statements in accordance with the Standards on Auditing (GAs) specified under section 143(10) of the Act. Our responsibilities under those Standortls are frthon described in the Auditor's Responsibilities for the Audit of the Financial Statements section of our report. We are independent of the Company in accordance with the Code of Ethics issued by the Institute of Cheecna Accountants of India(ICAl) together with the ethical requirements that ate relevant to our aun ve the Financial statements under the provisions ofthe Act and the Rules made there under, and we have fulfilled Cur other ethical responsibilities in accordance with these requirements and the ICA's Cove of Ethics 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, 'nformation Other than the Financial Statements and Auditor's Report thereon The Company's Board of Directors Is responsible for the preparation of other information, The other information comprises the information included in the Board's Report including Annexures to Board Report, but does not include the financial statements and our auditors” report thereon. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon In connection with our audit of the financial statements, our esponsibility is to read the other information and, in doing so, consider whether such other information is materially inconsistent with the financial statements or our knowledge obtained during the course of our audit or otherwise appears to be materially misstated, If, based on the work we have performed on tl 92-C, GH-10, Sunder Apartments, Paschim Vihar, Ph: +91 11-25285012, +91 88020 66432".R. BHARGAVA & ASSOCLATES CHARTERED ACCOUNTANTS the date of this auditor's report, we conclude that there is a material misstatement of this other information, we are required to report that fact Responsibility of the Management and those charged with Governance for the Financial Statements The Company's Board of Directors is responsible for the matters stated in section 134(6) of the Companies Act 2013 (“the Act’) with respect to the preparation of these financial statements that give a true and fair view of the financial position, financial performance, of the Company in accordance with the accounting, Principles generally accepted in India, including the applicable Accounting Standards specified under section 188 of the Act. This responsibility also includes maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding of the assets of the Company and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies, making judgments and estimates that are reasonable and prudent; and des ign, implementation and maintenance of adequate internal financial controls, that were operating effectively for ensuring the accuracy and completeness of the accounting records, relevant to the preparation and Presentation of the financial statement that give a true and fair view and are free from material misstatement, whether due to fraud or error [0 Preparing the financial statements, the Board of Directors is responsible for assessing the Company's ability tocontinueas a going concer, disclosing, as applicable, matters related to going concern ant using the going concern basis of accounting unless management either intends to liquidate the Company or to cease operations, or has no realistic alternative but to do so. Those in the Board of Directors are also responsible for overseeing the company’s financial reporting proc Auditor's Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion, Reasonable assurance is a high level of assurance, but is not » guarantee that an audit conducted in accordance with SAs will always detect a material misstatement when it exists Misstatements can arise from fraud or error and are considered material if, individually or in the Asgregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements, As part of an audit in accordance with SAs, we exercise professional judgmont and maintain professional scepticism throughout the audit. We also: i) Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than the one resulting from error, a8 fraud may involve collusion, forgery, intentional omissions, misrepresentations or the override of internal control. (Hi) Obtain an understanding of internal financial controls relevant to. audit procedures that are appropriate in the circumstances ( is aI e-audARin order to design ‘a ee) pi be 92-C, G.H.-10, Sunder Apartments, Paschim Vihar, New Ph; +91 11-25285012, +91 88020 66432R. BHARGAVA & ASSOCIATES CHARTERED ACCOUNTANTS (ii) Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. (iv) Conclude on the appropriateness of management's use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Company's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the Company to cease to continue as a going concern. (v) Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. Materiality is the magnitude of misstatements in the financial statements that, individually or in aggregate makes it probable that the economic decisions of a reasonably knowledgeable user of the financial statements may be influenced. We consider quantitative materiality and qualitative factors in (i) planning the scope of our audit work and in evaluating the results of our work; and{ii) to evaluate the effect of any identified misstatements in the financial statements We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards, Report on Other Legal and Regulatory Requirements 1. This report does not include a statement on the matters specified in paragraph 3 & 4 of the Companies (Auditor's Report) Order 2020 issued by the Central Government in terms of section 143(11) of the Companies Act, 2013 since in our opinion and as per the explanations given to us the company is a small company as defined in section 2(85) of Companies Act, 2013 (as amended) read with Rule 2(1)(t) of the Companies (Specification of definitions details) Rules, 2014 and the Companies (Auditor's Report) Order, 2020 (“the Order”) is not applicable to small company in terms of paragraph 1(2)(iv) of the Order 2. As required by Section 143(3) of the Act, based on our audit we report that a We have sought and obtained all the information and explanations which to the best of our knowledge and belief were necessary for the the aforesaid Financial Statements 10, Sunder Apartments, Paschim Vihar, New Ph.: +91 11-25285012, +91 88020 66432 = 110087d. R. BHARGAVA & ASSOCLATES CHARTERED ACCOUNTANTS 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. the Balance Sheet, the Statement of Profit and Loss, dealt with by this Report are in agreement with the books of account In our opinion, the aforesaid financial statements comply with the Accounting Standards specified under Section 133 of the Act, read with Companies (Accounting Standards Rule,2021("AS”) On the basis of the written representations received from the directors as on 31st March, 2023 taken on record by the Board of Directors, none of the directors is disqualified as on 3ist March, 2023 from being appointed as a director in terms of Section 164 (2) of the Act. In our opinion the provisions of section 143(3)(i) with regard to the opinion on internal financial controls with reference to the financial statements and operating effectiveness of such controls are not applicable to the Company in terms of Notification No. GSR 464(E), dated 5+ ©-2015, as amended by, Notification No. GSR No, 583(E), dated 13-6-2017, since in our opinion and as per the explanations given to us the company is a small company as defined in section 2(85) of Companies Act, 2013 With respect to the other matters to be included in the Auditor's Report in accordance with Rule 11 of the Companies (Audit and Auditors) Rules, 2014, in our opinion and to the best of our information and according to the explanations given to us: 1. The Company does not have any pending litigations which would impact its financial position, Hi We are explained that the Company did not have any long-term contracts including derivative contracts for which there were any material foreseeable losses, iti, _ We are explained that there were no amounts which were required to be transferred to the Investor Education and Protection Fund by the Company. iv. (a) The Management has represented that, to the best of its knowledge and belief , no funds have been advanced or loaned or invested (either irom borrowed funds or share Premium or any other sources or kind of funds) by the company to any other person(s) or entity(ies), including foreign entities (“Intermediarios”), with tho understanding whether recorded in writing or otherwise that the intermediary shall whether directly or indirectly lend or invest in other persons or entities identified in any manner whatsoever by or on behalf of the company (Ultimate Beneficiaries) or provide any guarantee, security or the like on behalf of ultimate beneficiaries (b) The Management has represented that to the best of its knowledge and belief no funds have been received by the company from any person(s) or entity (ies) including foreign entities (“Funding Parties") with the understanding whether recorded in writing or otherwise that the company shall, whether directly or indirectly, lend ot invest in other persons or entities identified in any ma vhatsoever by or on behalf (37 fe 92-C, G.H.-10, Sunder Apartments, Paschim n20 NGS, Deliti 110087 Phas +91 11-25285012, 491 88020 66432--<7R. BHARGAVA & ASSOCIATES CHARTERED ACCOUNTANTS of the funding party (ultimate beneficiaries) or provide any guarantee, security or the like on behalf of the Ultimate beneficiaries and () Based on the audit procedures that have been considered reasonable and appropriate in the circumstances, nothing has come to our notice that has caused us to believe that representations under sub clause (a) and (b) above contain any material misstatement v. The Company has neither declared nor paid any dividend during the year For R Bhargava & Associates Chartered Accountants ‘irm Reg, No 012788N cous wl AIG ANUJ AGGARWAL) Partner (Membership No. 525040) Place : New Delhi Dated :- 05/08/2023 UDIN:23525040BGWYQU2614 92-C, G.H.-10, Sunder Apartments, Paschim Vihar, New Delhi 110087 Ph: +91 11-25285012, +91 88020 66432JAY CEE INFRACOMPANY DEVELOPERS PRIVATE LIMITED CIN: U70101012010PTC198097 BALANCE SHEET AS ON MARCH 31, 2023 (Amount in Rupees Laks) oon Note No.| "gs atsistMarch2023 | As at 21st March 2022 |EGUITY AND LABILTES Isharehotders Funds [snare capital 20.00 10.00 Reserves and Surplus 5 ana 36.53 Non Current Liabites Long Term Borrowings 6 2.47 2375 |curenetiabittes Jother Current Liabilities 7 328) 337 lassers INon-Curent Assets Fiked Assets bettered Tax Asset current Assets [Trade receivables [stock in Hand Shore Term Loans and Advances [cash and cash Equivalents roral| e ost 138 os.14 736 aot ge n 2 oat 329 Tora| 108s 10058 [Notes forming part of Financial Statements ‘As Per Our Report of Even Date Attached For R Bhargava & Associates Chartered Accountants Ficm Regn. No. 012785N waar (cA Anu) Aggarwal) Partner MN, 525080 Place : Det ome: 9S - 08 - 2023 1to19 = ; oe0 LRaa HUSHATTKUMARJAIN) Director DIN: 0122028 ea vow: 23 52C0V08 Hw YO UZ Qie— (sti fan) Director IN: 08557096JAY CEE INFRACOMPANY DEVELOPERS PRIVATE LIMITED CIN: U7O101DL2010°TC198097 PROFIT & LOSS STATEMENT FOR THE YEAR ENDING MARCH 31, 2023 (Amount in Rupees Laks) Forthe year ending | For the year ending Petre Ineteno. | "tars, 2023, | waren, 2022 [Revenue From operations 3 25 700 -Jotner income 14 oot : “Total Revenue Zsz 700 lexpenses: ‘Change in Inventory 1s 5 - Empolyee benefits Expenses 16 on aso Other Expenses v 7 023 aa 373 looft before Exceptional and rr items and Tax 1005 327 exceptional tems Profit before Extraordinary ems and Tax 1005 327 exrsocdnay tems - Profit Before Tax 1005 37 HTaxxpanses (0) Cutrent Fax (sa) (oss) 2) MAT Entitlement ost om (2) Detfered Tax : : "Jorone (ose) forthe period From continuing lperatons [Profit (Loss from Discotiuing Operation ITaxexpense of Dlecountinuing Operation [Profit (Loss) rom Discontinuing Operation after ha [Profit (Loss forthe period 9.09 296 bese Earning ver Eaulty Share 0.00 000 Notes forming partof Financial Statements 11019 As Per Our Report of Even Date Attached For &.on Behaltof Board Naor som er Qh — Firm Regn. No, O12788N (BhusHAN KOMAR JAIN) (atin ain) Director Director : ‘ \ f i" : in: 01313028 IN: 08557096 (cana) Aceorwat Partner Mn 525040 Place : Delhi pated: OS - OF- 2023 WOIND3 S2F04o Baw YOU2LLYJAY CEE INFRACOMPANY DEVELOPERS PRIVATE LIMITED ‘CIN: U70101D12010PTC198097 [NOTES FORMING PART OF FINANCIAL STATEMENTS FOR THE YEAR ENDING MARCH 31, 2023 [amount in Rupees) asarsit | Asatsist march 2023 | march 2022 1,00,000 (100,000 Equity shares of Rs 10/- par value 1,000,000} 1,000,000 Issued, Subscribed & Paid up 3,00,000(1,00,000) Eauity shares of Rs. 20/- par value 1,000,000 3,000,000 Reconciliation of the Shares outstanding a the beginning and at the end of the reporting period Equity shares ‘As at 3ist march 2023 ‘AS at Bist march 2022 . INo. of shares Amount No. of shares [Amount [atthe beginning ofthe period 700,000 1,000,000] 100,000 1,000,000 Issued During the Period : . [Redeemed or bought back during the lperiod is [Outstanding at end of the period 700,000 1,000,000) "100,000 | 1,000,000 | fight, Preferences and Restriction attached to shares Equity shares ‘The company has only one class of Equity having a par value Rs 10,00 per share, Each shareholder is eligible for one vote per share eld, In the event of liquidation, the Equity shareholders are eligible to receive the remaining asset of the company after distribution ofall preferential amounts, In proportion to theie shareholding. Details of shareholders holding more than 5% shares inthe company Type of ShareName of Shareholders ‘As ot 31-03-2023 ‘As at 31-03-2022 [No.of ‘oF ‘Name of Shareholders ‘Type ofShares [Shares Holding |No.ofshares | sof Holding IBHUSHAN KUMAR JAIN Eauity “407000 40,008 0,000) 40.00% IMRIDUL JAIN uity 30.000] 30.00% 30,000] 30.00% jaTin JAIN equity 30,000] 30.00% 30,000] 30.00% ‘otal | 400,000] 100.00%| 70,000 700.0074] ys wyJAY CEE INFRACOMPANY DEVELOPERS PRIVATE LIMITED [NOTES FORMING PART OF FINANCIAL STATEMENTS FOR THE YEAR ENDING MARCH 31, 2023 CIN: U70101D12010PTC198097 Note No. und Surplus {Amourtin Rupees Lakhs) Aeataist [As atsist particulars Jmarch 2023, |march 2022 Profit & Loss Opening Balance (3633) (39.49) ‘Add: Profit Tf from Profit & Loss A/c 9.08 2.96 Lessieletion during the year [Closing Balance (ez0 B653) Balance carried to balance sheet 748) 2553) Note No.6 Long Term Borrowings {Amount in Rupees Laks) Reatiet —— [Asataist lparticuars Jmarch 2023 |march 2022 [Unsecured Loans Loan From Directors 121,00 123.78 Jaycee Hospitality 147 : [Fotar 1247 375 Note No, ‘Other Curent Liabilities (amount in Rupees Laks) Asatsist | Asat 31st particulars lmarch 2023 march 2022 [Statutory Payable lost 029 037 laudit Fees 0.10 o10 security deposit 2.90 290 [Total 328 337 Note No. :8 Defferd Tax Assets (amount Rupees Lakhs) Asataist — [Asat3ist Particulars March 2023 |narch 2022 Opening Balance oat aa ‘da/{uess: Provision Made during the yerar - : losing Balance 031 oat of the folowing: (Deferred taxAssets Time Difference [tos Carry Forware lo Deferred Tax As lo 19 foe In view of Accounting Standard As 22 Accounting for income Issued by ICAl the deferred tax ability a¢ at 33.03.22 compriseJAY CEE INFRACOMPANY DEVELOPERS PRIVATE LIMITED ‘CIN: U70101D12010PTC198097 NOTES FORMING PART OF FINANCIAL STATEMENTS FOR THE YEAR ENDING MARCH 31, 2023 Note No.9 Trade Receivables ‘amount in Rupees Laks) 7 Asataist — [Asat3ist Particulars eeeraomet leer Unsecured Considered Go outstanding fora period exceeding 6 months from the date they are due for payment others 138 os [rotat 1.38 085 Note No. :10 Stock in hand (amount in Rupees Laks) TAataiet [Acar atet Partcuters march 2023 __|march 2022 [Stockin and Land & Bulag 95.14 95.44 (valued and Certified by Director) [Total 95.14 95.0 Note No.1 Term (Amount in Rupees Lakhs) fAsataist — [Asataist Particulars |march 2023 |march 2022 IMAT ENTITLEMENT a2 o2t Iros oss oa9 Unsecured Loan 650 - Total 7.86 0.40 Note No, :32 ‘Cash and Cash Eauivalent (Amount in Rupees Lakhs) fAsatSist — [Asatist Particulars Jmarch 2023 |march 2022 Balance with Bank 2 106 cath on Hand 030 223 [Total 3.01 3.29 ge geJAY CEE INFRACOMPANY DEVELOPERS PRIVATE LIMITED ‘CIN: U70101D12010PTC198037 [NOTES FORMING PART OF FINANCIAL STATEMENTS FOR THE YEAR ENDING MARCH 31, 2023 Note No, :23 ‘Revenue from operations (Amount in Rupees Las) Partentars ‘Asst 3ist March 2023 | As at 3st March 2022 [Rental Income 2151 7.0) Torah 21.51 7.00 (amount in Rupees Laks) (Paricutare ‘As at Sist March 2023 | As at 3ist March 2022 interest on TT Refund oot 7 Total 0.01 5 (amount in Rupees Lakhs) = : (Amount in Rupees Lakhs) ye