Statements

From

Note 1 · Significant accounting policies

Basis of preparation: The financial statements are prepared on the accrual basis under the historical cost convention, in accordance with the generally accepted accounting principles in India.
Revenue: Sales and services are recognised when the goods are delivered or the service is rendered, net of GST, returns and discounts.
Inventories: Valued at lower of cost and net realisable value; cost is worked out on the weighted average basis (shares on FIFO).
Property, plant and equipment: Stated at cost less accumulated depreciation. Depreciation is provided on the method and rates shown in the fixed asset schedule, pro rata for the period of use.
GST: Input tax credit is accounted for in the books when it is received and is set off against output tax.

Note 2 · Partners' capital accounts

Particulars	31/03/2027 (₹)	31/03/2026 (₹)
Opening balance	12,40,000.00	12,40,000.00
Add: Capital introduced	—	—
Add: Net profit for the period	75,333.25	—
Less: Drawings	—	—
Total	13,15,333.25	12,40,000.00

Note 3 · Long-term borrowings

Particulars	31/03/2027 (₹)	31/03/2026 (₹)
Axis Bank Term Loan	2,95,300.00	3,00,000.00
Total	2,95,300.00	3,00,000.00

Note 4 · Trade payables

Particulars	31/03/2027 (₹)	31/03/2026 (₹)
Micro and small enterprises	2,46,400.00	—
Others	7,51,660.00	—
Party-wise
Supplier A	7,51,660.00	—
Supplier C	2,46,400.00	—
Total	9,98,060.00	—

Note 5 · Other current liabilities

Particulars	31/03/2027 (₹)	31/03/2026 (₹)
Output CGST	1,97,811.97	—
Output SGST	1,97,811.97	—
Input CGST	(1,69,825.00)	—
Input SGST	(1,69,825.00)	—
Output IGST	87,516.00	—
Total	1,43,489.94	—

Note 6 · Property, plant and equipment

Particulars	31/03/2027 (₹)	31/03/2026 (₹)
Furniture & Fixtures	1,50,000.00	1,50,000.00
Computers	84,000.00	—
Total	2,34,000.00	1,50,000.00

Note 7 · Inventories

Particulars	31/03/2027 (₹)	31/03/2026 (₹)
Closing stock (at cost / weighted average)	1,09,279.19	3,90,000.00
Total	1,09,279.19	3,90,000.00

Note 8 · Trade receivables

Particulars	31/03/2027 (₹)	31/03/2026 (₹)
Customer A	2,58,380.00	—
Customer E	2,51,576.00	—
Customer D	1,97,650.00	—
Customer C	1,75,840.00	—
Customer B	61,613.00	—
Total	9,45,059.00	—

Note 9 · Cash and bank balances

Particulars	31/03/2027 (₹)	31/03/2026 (₹)
HDFC Bank - Current A/c	14,17,045.00	9,00,000.00
Cash	46,800.00	1,00,000.00
Total	14,63,845.00	10,00,000.00

Note 10 · Revenue from operations

Particulars	31/03/2027 (₹)	31/03/2026 (₹)
Sales - Building Material	23,34,233.00	—
Total	23,34,233.00	—

Note 11 · Other income

Particulars	31/03/2027 (₹)	31/03/2026 (₹)
Transport Outward	10,500.00	—
Round Off	1.06	—
Total	10,501.06	—

Note 12 · Cost of materials consumed

Particulars	31/03/2027 (₹)	31/03/2026 (₹)
Purchases	15,70,000.00	—
Total	15,70,000.00	—

Note 13 · Changes in inventories

Particulars	31/03/2027 (₹)	31/03/2026 (₹)
Opening stock	3,90,000.00	3,90,000.00
Less: Closing stock	(1,09,279.19)	(3,90,000.00)
Total	2,80,720.81	—

Note 14 · Employee benefits expense

Particulars	31/03/2027 (₹)	31/03/2026 (₹)
Salary & Wages	2,28,000.00	—
Total	2,28,000.00	—

Note 15 · Finance costs

Particulars	31/03/2027 (₹)	31/03/2026 (₹)
Interest on Term Loan	20,300.00	—
Bank Charges	1,180.00	—
Total	21,480.00	—

Note 16 · Other expenses

Particulars	31/03/2027 (₹)	31/03/2026 (₹)
Rent	1,26,000.00	—
Electricity	36,750.00	—
Office Expenses	6,450.00	—
Total	1,69,200.00	—

As per our report of even date

For M/s ABC & Co.

Chartered Accountants

FRN: XXXXXXW

CA (Auditor)

Partner / Proprietor

M. No.: XXXXXX

UDIN: XXXXXXXXXXXXXXXXXX

For ABC Trading Co.

Owner

Partner

Partner

Partner

Place: Ahmedabad

Date: 30/10/2026

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