DARKCRYSTAL BUSINESS (OPC) PRIVATE LIMITED

U51909JK2020OPC011343
Regd. Office :-C/O IMTIYAZ AHMAD WANI S/O MUSHTAQ AHMAD , MAIN BANDIPORA

BANDIPORA , Jammu And Kashmir ,India , 193502

BALANCE SHEET AS AT 31st MARCH, 2021

PARTICULARS NOTE AS AT 31st March 2021

I. Equity & Liabilities
1. Shareholders' Funds
(a) Share Capital 2 100,000.00
(b) Reserve & Surplus 3 (123,800.00) (23,800.00)
2. Non Current Liabilities
(a) Long Term Borrowings 4 -
(b) Deffered Tax Liabilities 5 -
(c) Other Long Term Liabilities 6 -
(d) Long Term Provisions 7 - -
3 Current Liablilities
(a) Short Term Borrowings 8 12,000.00
(b) Trade Payables 9 -
(c) Other Current Liabilities 10 576,000.00
(d) Short Term Provisions 11 - 588,000.00

Total Rs. 564,200.00

II. Assets
1 Non Current Assets
(a) Fixed Assets 12
Tangible Assets -
Intangible Assets - -
(b) Deffered Tax Asset 5 -
(c) Capital Work In Progress -
(d) Non Current Investments 13 -
(e) Long Term Loans & Advances 14 -
(f) Other Non-Current Assets 15 -
2. Current Assets
a) Current Investments 16 -
b) Inventories 17 -
c) Trade Recievables 18 -
d) Cash & Cash Equivalents 19 564,200.00
d) Short Term Loans & Advances 20 -
e) Other Current Assets 21 - 564,200.00

Total Rs. 564,200.00

Significant Accounting Policies & Notes on Financial Statement 1-33
As per our attached report of even date
For
Chartered Accountants

(CA.r)
(Prop)
IMTIYAZAHMAD WANI
(Director)
Place : Jammu & Kashmir DIN - 08688264
Dated : 11-02-2022
 DARKCRYSTAL BUSINESS (OPC) PRIVATE LIMITED
U51909JK2020OPC011343
Regd. Office :-C/O IMTIYAZ AHMAD WANI S/O MUSHTAQ AHMAD , MAIN BANDIPORA

STATEMENT OF PROFIT & LOSS ACCOUNT FOR THE YEAR ENDED ON 31-03-2021

PARTICULARS NOTE FOR THE YEAR

ENDED 31 - 03 -2021

I. Revenue From Operations 22 0

II. Other Income 23 0

III. Total (Rs.) (I+II) 0

II. EXPENDITURE
Cost Of Materials Consumed 24 -
Director Salary 25 -
Employee Benefit Expenses 26 5,000
Finance Costs 27 -
Depreciation and Amortization Expenses 12 -
Other Expenses 28 1,18,800

Total (Rs.) 1,23,800

V. PROFIT BEFORE EXTRAORDINARY ITEMS & TAX -1,23,800

VI. Less : Extraordinary Items --
VII. Profit Before Taxation (V-VI) -1,23,800
VIII. Less: Tax Expenses
Current Tax 0
Deffered Tax 0 0
IX. Profit For The Period From Continuing Operations -1,23,800

X. Profit (Loss) From Discontinuing Operations --

XI. Profit (Loss) For the Period ( IX+X ) -1,23,800

Add: Profit/Loss Brought Forward from earlier year

XII. BALANCE CARRIED TO BALANCE SHEET -1,23,800

XIII. Earnings Per Share
Basic -12.38
Diluted -12.38

Significant Accounting Policies & Notes on Financial Statement 1-33

As per our attached report of even date
For
Chartered Accountants

(CA.r)
(Prop)
0 IMTIYAZAHMAD WANI
(Director)
Place : Jammu & Kashmir DIN - 08688264
Dated : 11-02-2022
 DARKCRYSTAL BUSINESS (OPC) PRIVATE LIMITED
U51909JK2020OPC011343
Regd. Office :-C/O IMTIYAZ AHMAD WANI S/O MUSHTAQ AHMAD , MAIN BANDIPORA

NOTES '1' to '33' ANNEXED TO AND FORMING PART OF THE ACCOUNTS ENDING AS ON 31-03-2021

NOTE '1' SIGNIFICANT ACCOUNTING POLICIES

(a) Basis of Preparation

i) The Company's financial statements are prepared under the historical cost convention, on the accural basis of accounting
unless otherwise stated and confirmed in all material aspects to Generally accepted accounting principles (GAAP) in India,
which comprises applicable statutory provisions, regulatory norms/ guidelines prescribed by central government:
As issued by ICAI and other practices prevalent in the companies secotors in India.

ii) The preparation of accounting statements in conformity with GAAP requires the management to make assumption and
estimates that effect the reported amounts of assets and liabilities and disclosure of contingent liabilities as at the date
of the finanacial statement and the amounts of income and expenses during the period reported under the finanacial
statements. Any revision to the accounting estimates are recognized prospectively when revised.

iii) All assets and liabilities have been classified as current or non - current as per the company's normal operating cycle
and other criteria set out in the Schedule - III to companies Act,2013. Based on the nature of products and the time between
acquisition of assets for processing and their realisation in cash and cash equivalents, the company has ascertained its
operating cycle as 12 months for thepurpose of current -- non current classification of assets and liabilities.

(b) Fixed Assets, Tangible and Intangible assets

Fixed assets are stated at cost or valuation less accumulated depreciation and impairement loss. The cost includes
inward frieght and other directly attributable expenses as prescribed by AS - 10.

(c) Depreciation and amortisation

Fixed Assests are depreciated in accordance with and at the rate specificed in Schedule - II to the companies acts, 2013.
Depreciation is provided by written down value method in accordance with AS - 6.

(d) Foreign Currency Transactions

Transactions in foreign currencies are normally recorded at the exchange rate prevailing on the date of transaction.
Foreign currency monetary items transactions remaining unsettled at the year end are translated at the year end rate where
-as Non monetary items are translated using exchange rate at the date of the transactions. Exchange differences arising
on foreign currency transactions are recognized as Income or expense in the period in which they arise.

(e) Inventories Valuation

Inventories are valued at lower of cost and net realized value ( NRV). Cost or NRV is calculated as per AS - 2

(f) Revenue Recognition

All the revenues are recognized on accrual basis. Sale of Goods/ Services are accounted for on delivery to customers.
Sales of goods/services shown are net of return and excludes GST.

(g) Tax on Income

Current Tax is the amount determined as the amount of tax payable in respect of taxable income for the period. Deffered tax
is recognized, subject to the consideration of prudence in respect of deffered tax assets, on timing difference, being the
difference between taxable income and accounting income that originate in one period and are capable of reversal in one
or more subsequent periods.

(h) User's Assumption

Each item on the face of the Balance Sheet and Statement of Profit and Loss shall be cross - referenced to any related
information in the notes to accounts. In preparing the Financial Statements including the notes to accounts, a balance
shall be maitained between providing excessive detail that may not assist users of financial statements and not providing
important information as a result of too much aggregation.
 DARKCRYSTAL BUSINESS (OPC) PRIVATE LIMITED
U51909JK2020OPC011343
Regd. Office :-C/O IMTIYAZ AHMAD WANI S/O MUSHTAQ AHMAD , MAIN BANDIPORA
-2-

NOTES '1' to '33' ANNEXED TO AND FORMING PART OF THE ACCOUNTS ENDING AS ON 31-03-2021

PARTICULARS FOR THE YEAR ENDED

ENDED 31 - 03 -2021
NOTE '2' SHARE CAPITAL
Authorised
10000 Equity Shares of Rs. 10/- each 1,00,000

Issued, Subscribed & Paid Up

10000 Equity Shares of
Rs. 10/- each fully paid up. 1,00,000

Rights, preferences and restrictions attached to shares

Equity Shares : The company has issued one class of equity shares having par value of Rs 10 /- per share. Each share-
holder is eligible for one vote per share held. The dividend proposed by The Board of Directors is subject to approval of
the shareholders in ensuring Annual General Meeting, except in case of Interim dividend. In the event of liquidation, the
equity shareholders are eligible to receive the remaining assets of the comapany after distribution of all preferential
amounts, in proportion to their shareholding.

Shares in the company held by each shareholder holding more than 5% shares
Name Of Shareholder No.of shares held
1 IMTIYAZAHMAD WANI 10,000
2 SUJAN BASUMATARY 0

TOTAL NO. OF SHARES 10,000

NOTE '3' RESERVES & SURPLUS

Profit & Loss A/c -1,23,800

-1,23,800
NOTE '4' LONG TERM BORROWINGS
Unsecured Loans 0
Secured Loans 0

0
NOTE '5' DEFFERED TAX ASSETS /(LIABILITIES)
Opening Balance of DTA 0
Add : Current Period Net -
-
NOTE '6' OTHER LONG TERM LIABILITIES
other long term Liabilities
0
NOTE '7' LONG TERM PROVISIONS
Long Term Provisions
0
NOTE '8' SHORT TERM BORROWINGS
Other loans and advances 12,000
0
12,000
NOTE '9' TRADE PAYABLE

Sundry Creditors 0

0
 DARKCRYSTAL BUSINESS (OPC) PRIVATE LIMITED
U51909JK2020OPC011343
Regd. Office :-C/O IMTIYAZ AHMAD WANI S/O MUSHTAQ AHMAD , MAIN BANDIPORA
-3-

NOTES '1' to '33' ANNEXED TO AND FORMING PART OF THE ACCOUNTS ENDING AS ON 31-03-2021

PARTICULARS FOR THE YEAR ENDED

ENDED 31 - 03 -2021
NOTE '10' OTHER CURRENT LIABILITIES
Advance from Customer -
Salary Payable -
Statutory dues Payable -
Other Payable 5,76,000
5,76,000
NOTE '11' SHORT TERM PROVISIONS
Audit Fee Payable -

0
NOTE '13' NON CURRENT INVESTMENTS
-

0
NOTE '14' LONG TERM LOAN & ADVANCES
Long Term Loan & Advances -

0
NOTE '15' OTHER NON CURRENT ASSETS
Other Non Current Assets -

0
NOTE '16' CURRENT INVESTMENTS
Fixed Deposit -

0
NOTE '17' INVENTORIES
Finished Goods -

0
NOTE '18' TRADE RECEIVABLE (CURRENT)
(Unsecured & Considered Good)
Outstanding for a period exceeding six months -

0
NOTE '19' CASH & BANK BALANCES
Cash In Hand 716
Bank Balance 5,63,484
5,64,200
NOTE '20' SHORT TERM LOAN & ADVANCES
(Unsecured & Considered good)
Security Deposit (Office Building) 0
Prem Jaiswal-Advances -
Sanyogita Sikarwar -Advances -
0
 DARKCRYSTAL BUSINESS (OPC) PRIVATE LIMITED
U51909JK2020OPC011343
-4-

NOTES '1' to '33' ANNEXED TO AND FORMING PART OF THE ACCOUNTS ENDING AS ON 31-03-2021

PARTICULARS FOR THE YEAR ENDED

ENDED 31 - 03 -2021
NOTE '21' OTHER CURRENTS ASSETS
GST 0
Other Advances -
0

NOTE '22' REVENUE FROM OPERATIONS

Sale 0
Other activities --

0
--
NOTE '23' OTHER INCOME
Discount` 0
Misc Receipts --
Interest On FDR --
0

NOTE '24' COST OF GOODS SOLD

Opening Stock 0
Add : Purchases 0
0
Less: Closing Stock (As Certified by the Management) 0

NOTE `25` DIRECTOR'S SALARY

Director Salary 0

0
NOTE `26` EMPLOYEES BENEFIT EXPENSES
Employees Emoluments 0
Workmen and staff welfare expenses 5,000

5,000
NOTE `27` FINANCE COSTS
Interest on Car Loan 0
Bank Charges 0

0
 DARKCRYSTAL BUSINESS (OPC) PRIVATE LIMITED
U51909JK2020OPC011343
-5-

NOTES '1' to '33' ANNEXED TO AND FORMING PART OF THE ACCOUNTS ENDING AS ON 31-03-2021

PARTICULARS FOR THE YEAR ENDED

ENDED 31 - 03 -2021

NOTE '28' OTHER EXPENSES

Audit Fees 12,000
Printing & Stationery 19,500
Office Maintenance 7,500
Rent 30,000
Salaries and wages 35,000
Power and fuel 5,000
Other (Professional/ Consultancy/ Fee for technical services) 9,800

1,18,800

NOTE '28.1' Earning in Foreign Exchange ( on Accural Basis )

Sales 0
Others 0
0
NOTE '29' RELATED PARTY DISCLOSURES AS REQUIRED BY ACCOUNTING STANDARDS (AS - 18)

a.) Name of Related Parties :

Detailed Transactions
NAME RELATIONSHIP TRANSACTIONS

ADDITIONAL DISCLOSURE
NOTE '30'
The Company is a small & medium size company (SMC) as defined is the general instructions is respect of Accounting.

NOTE '31'
Standard under the Companies Act , 2013 . Accordingly the company has complied with the Accounting Standards as
applicable to Small & Medium sized Company.

NOTE '32'
The company has not given any guarantee for third party or don't have any contingent liability for the reporting Period.

NOTE '33'
Previous year's figure have been regrouped/ rearranged wherever necessary.
As per our attached report of even date

Chartered Accountants

(CA.r) IMTIYAZAHMAD WANI

Proprietor (Director)
DIN - 08688264

Place : Jammu & Kashmir

Dated : 11-02-2022
 DARKCRYSTAL BUSINESS (OPC) PRIVATE LIMITED
Regd. Office :-C/O IMTIYAZ AHMAD WANI S/O MUSHTAQ AHMAD , MAIN BANDIPORA

DETAIL OF SHAREHOLDERS AS ON 31.03.2021

L.F No. NAME OF SHAREHOLDER PAN ADDRESS TYPE OF SHARES NO. OF SHARES AMOUNT/SHARE

1 IMTIYAZAHMAD WANI ABLPW5612L BANDIPORA , BANDIPORA , 14-Jammu andKashmir , 91-India , 193502 Equity 10000 10/-

TOTAL 10,000.00

By the Order of the Board of Directors

Place : Jammu & Kashmir IMTIYAZAHMAD WANI

Dated : 11-02-2022 (Director)
DIN - 08688264
 DARKCRYSTAL BUSINESS (OPC) PRIVATE LIMITED
Regd. Office :-C/O IMTIYAZ AHMAD WANI S/O MUSHTAQ AHMAD , MAIN BANDIPORA

DETAIL OF DIRECTORS AS ON 31.03.2021

L.F No. NAME OF SHAREHOLDER ADDRESS OCCUPATION DATE OF APPOINTMENTNATIONALITY PAN DIN

IMTIYAZ BANDIPORA , BANDIPORA , 14-

1 AHMAD WANI Jammu and BUSINESS SINCE INDIAN ABLPW5612L DIN - 08688264
Kashmir , 91-India , 193502 INCORPORATION

By the Order of the Board of Directors

DARKCRYSTAL BUSINESS (OPC) PRIVATE LIMITED

IMTIYAZAHMAD WANI
Place : Jammu & Kashmir (Director)
Dated : 11-02-2022 DIN - 08688264