B. SIGNIFICANT ACCOUNTING POLICIES:

(I) BASIS OF ACCOUNTING:

The financial statements are prepared under the historical cost convention in accordance with generally
accepted accounting practices.

We have conducted audit in accordance with the auditing standards generally accepted in India on a test
check basis after obtaining reasonable assurance from the director that the financial statements are free
from material misstatement.

All items of material nature as regards financial statements have been accounted on going concern and
accrual basis.

(II) REVENUE RECOGNITION:

Revenue is recognized on the basis of bills raised.

(III) FIXED ASSETS:

The company has valued its fixed assets at historical cost less depreciation. The rates of depreciation
adopted are the rates provided under the Companies Act, 2013. The written down value method has
been adopted by the company.

(IV) EMPLOYEE BENEFITS:

All employee benefits payable wholly within twelve months of rendering services are classified as short¬
term employee benefits. Benefits such as salaries, wages and bonus etc. recognized as actual amounts
due in the period in which employee renders the related services

(V) TAXES ON INCOME:

Current Tax is determined on the basis of tax payable to the taxation authorities in respect of taxable
income for the period.

For the purpose of determining accumulated deferred tax assets in current financial year, depreciation
for accounting purposes and for tax purposes are compared and the differences is charged to the revenue
reserves, subject to the consideration of prudence.

D. OTHER DISCLOSURES & INFORMATION:

1 The balance of debtors, creditors, unsecured loans and Loans & Advances are subject to confirmation.
However, the director has certified the respective balances.

2 Expenses for which supporting evidences are not found are duly certified by the directors.

3 Previous reporting period's figure have been regrouped / reclassified wherever necessary to correspond
with the current reporting period's classifications / disclosure.

4 Related Party disclosure in accordance with the Accounting Standard 18 issued by the Institute of
Chartered Accountants of India is as under:

7 Transactions in foreign currency

C.I.F. Value of Imports: NIL

FOB Value of Exports: NIL

Earning in Foreign Exchange: NIL

8 Details of dues to Micro & Small Enterprises under the Micro, Small & Medium Enterprise Development
Act, 2006 is as under: NIL

9 The Company does not have any Benami property, where any proceeding has been initiated or pending
against the company for holding any Benami Property.

10 The company is not declared as willful defaulter by any bank or financial Institution or other lender.

11 There is no Scheme of Arrangements approved by the Competent Authority in terms of Sections 230 to
237 of the Companies Act, 2013.

12 The company has no such transaction which is not recorded in the books of accounts that has been
surrendered or disclosed as income during the year in the tax assessments under the Income Tax Act,
1961 (such as, search or survey or any other relevant provisions of the Income Tax Act, 1961.)

13 The company have not traded or invested in Crypto currency or Virtual Currency during the year.

14 The company does not have any transactions with companies struck off.

15 The company does not have any charges or satisfaction which is yet to be registered with ROC beyond

the statutory period.

16 The company have not advanced or loaned or invested funds to any other person(s) or entity(ies),
including foreign entities (Intermediaries) with the understanding that the Intermediary shall:

(a) 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

(b) provide any guarantee, security or the like to or on behalf of the Ultimate Beneficiaries.

17 The company have not received any fund from any person(s) or entity(ies), including foreign entities
(Funding Party) with the understanding (whether recorded in writing or otherwise) that the company
shall:

(a) directly or indirectly lend or invest in other persons or entities identified in any manner whatsoever
by or on behalf of the Funding Party (Ultimate Beneficiaries) or

(b) provide any guarantee, security or the like on behalf of the Ultimate Beneficiaries.

18 The Company has declared 1% interim dividend issue during the financial year under review.

19 The provisions of Section 135 of the Companies Act, 2013 are not applicable to the Company, hence
details regarding CSR activities are not provided.

20 The Company has no borrowings from banks or financial institutions on the basis of security of current
assets.

21 Section 2(87) of the Companies Act, 2013 regarding number of layers of Companies is not applicable to
the Company.

23 These financial statements are presented in INR and all values are rounded to the nearest lakh (INR
'00000), except when otherwise indicated.

Signature to Note A to D.

As per our report of even date,

For KANSARIWALA & CHEVLI For FOCUS BUSINESS SOLUTION LIMITED

Chartered Accountants,

Firm Registration No. 0123689W Mohamed Amin Mohamed Yaseen

Nathani Nathani

Whole Time Director managing Director

(H. B. Kansariwala) DIN:02759560 DIN: 02759578

Partner

Membership No. 032429

Peer Review No. 011854 Mohammed Ilyas Shaikh Dinal Kansadwala

(CFO)

Surat, 27/05/2025 PAN: BAOPS4253G Company Secretary

PAN:EDSPK5668D