We have audited the accompanying standalone financial statements of Omansh
Enterprises Limited (“the Company”), which comprise the Balance Sheet as at
March 31,2023 the Statement of Profit and Loss, the Cash Flow Statement and the
Statement of Changes in Equity for the year then ended, and notes to the financial
statements, including a summary of significant accounting policies and other
explanatory information.

In our opinion and to the best of our information and according to the explanations
given to us, the aforesaid standalone financial statements give the information
required by the Companies Act, 2013, as amended ('the Act') in the manner so
required and give a true and fair view in conformity with the Indian Accounting
Standards (IND-AS) as prescribed under section 133 of the Act read with the
Companies (Indian Accounting Standards) Rules 2015, as amended, (IND-AS)
and the other accounting principles generally accepted in India, of the state of
affairs of the Company as at 31st March 2023, its Loss, and its cash flows and the
changes in equity for the year ended on that date.

Basis of opinion

We conducted our audit of the standalone financial statements in accordance with
the Standards on Auditing (SAs), as specified under section 143(10) of the Act. Our
responsibilities under those Standards are further described in the 'Auditor's
responsibilities for the audit of the standalone Financial Statements' section of our
report. We are independent of the Company in accordance with the 'Code of Ethics'
issued by the Institute of Chartered Accountants of India together with the ethical
requirements that are relevant to our audit of the financial statements under the
provisions of the Act and the Rules thereunder, and we have fulfilled our other

ethical responsibilities in accordance with these requirements and the Code of
Ethics. We draw the attention to the matters described in 'Basis of Opinion'
paragraph of the Audit Report on the Financial Statement audited by us.

Key Audit Matters

Key audit matters ('KAM') are those matters that, in our professional judgment,
were of most significance in our audit of the standalone financial statements of the
current period. No matters were addressed in the context of our audit of the
standalone financial statements as a whole, and in forming our opinion thereon,
and we do not provide a separate opinion on these matters.

Other Information

The Company's management and Board of Directors are responsible for the other
information. The other information comprises the information included in the
Company's annual report, but does not include the financial statements and our
auditors' report thereon.

Our opinion on the standalone 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 standalone financial statements, our
responsibility is to read the other information and, in doing so, consider whether the
other information is materially inconsistent with the standalone financial
statements or our knowledge obtained in the audit or otherwise appears to be
materially misstated. If, based on the work we have performed, we conclude that
there is a material misstatement of this other information, we are required to report
that fact. We have nothing to report in this regard.

Management's Responsibility for the standalone Financial Statements

The Company's Board of Directors is responsible for the matters stated in section
134(5) of the Act with respect to the preparation of these standalone financial
statements that give a true and fair view of the financial position, financial
performance including other comprehensive income, cash flows and changes in
equity of the Company in accordance with IND-AS and other accounting principles
generally accepted in India. 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
the design, 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 standalone financial statements that give a true and fair view
and are free from material misstatement, whether due to fraud or error.

In preparing the standalone financial statements, Management is responsible for
assessing the Company's ability to continue as a going concern, disclosing, as
applicable, matters related to going concern and 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.

Auditor's responsibilities for the audit of the standalone Financial
Statements

Our responsibility is to express an opinion on these standalone financial
statements based on our audit. We have taken into account the provisions of the
Act, the accounting and auditing standards and matters which are required to be
included in the audit report under the provisions of the Act and the Rules made

thereunder. We conducted our audit in accordance with the Standards on Auditing,
issued by the Institute of Chartered Accountants of India, as specified under
Section 143(10) of the Act. Those Standards require that we comply with ethical
requirements and plan and perform the audit to obtain reasonable assurance about
whether the financial statements are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the
amounts and disclosures in the financial statements. The procedures selected
depend on the auditor's judgment, including the assessment of the risks of material
misstatement of the financial statements, whether due to fraud or error. In making
those risk assessments, the auditor considers internal financial control relevant to
the Company's preparation of the financial statements that give a true and fair view
in order to design audit procedures that are appropriate in the circumstances. An
audit also includes evaluating the appropriateness of accounting policies used and
the reasonableness of the accounting estimates made by the Company's
Directors, as well as evaluating the overall presentation of the financial statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to
provide a basis for our audit opinion on the standalone financial statements.

Report on Other Legal and Regulatory Requirements

1. As required by the Companies (Auditor's report) Order, 2020 (“the Order”)
issued by the Central Government of India in terms of sub-section (11) of
Section 143 of the Act, we give in the Annexure 1 a statement on the
matters specified in paragraphs 3 and 4 of the Order.

2. As required by Section 143(3) of the Act, 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 purpose of our audit;

b) 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;

c) The Balance Sheet, the Statement of Profit and Loss, the Cash
Flow Statement and Statement of changes in Equity dealt with by
this Report are in agreement with the books of account;

d) In our opinion, the aforesaid standalone financial statements
comply with the Indian Accounting Standards (IND-AS) specified
under Section 133 of the Act, read with Companies (Accounting
Standards) Rules, 2015, as amended;

e) On the basis of 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 31st March 2023, from
being appointed as a director in terms of Section 164(2) of the Act;

f) With respect to the adequacy of the internal financial controls over
financial reporting of the Company and the operating
effectiveness of such controls, refer to our separate Report in
“Annexure 2” to this report;

g) 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:

(i) The Company does not have any pending litigations
which would impact its financial position.

(ii) The Company did not have any long-term contracts
including derivative contracts for which there were any
material foreseeable losses.

(iii) There has not been an occasion, in which the company,
during the year under report, to transfer any sum to the
Investor Education and Protection Fund. Hence, the
question of delay in transferring such sum does not arise.

For MKRJ & Co.

Chartered Accountants

Firm Registration No.: 030311N

Sd/-

Mukesh Kumar Jain

Partner

Membership No. 073972

UDIN: 24073972BKFARU2265

Date: 30.08.2024

Place: New Delhi