NAME OF THE ASSESSEE : Ramky Srisairam Properties Private Limited

ADDRESS : 9th Floor, Ramky Grandiose,

Ramky Towers Gachibowli,
Hyderabad TG - 500032

STATUS : PRIVATE LIMITED COMPANY

ASSESSMENT YEAR : 2019-20

DATE OF INCORPORATION : 14/May/18

PREVIOUS YEAR ENDED : 31-03-2019

PAN/WARD : AAICR9474L

STATEMENT OF TOTAL INCOME

INCOME FROM BUSINESS : Amount Amount

Rs Rs
Net Profit as per Profit & Loss account (812,094)

ADD: Items inadmissible or considered separatly

Depreciation as per the Companies Act,2013 -
Interest on TDS and Service tax etc. -
Disaalownace U/Sec.35D 584,695 584,695
(227,399)
Less: Depreciation as per the Income Tax Act,1961 -
Less: Deduction U/Sec.35D 116,939
116,939
NET TAXABLE INCOME (344,338)

Income Tax thereon@25% -

 Ramky Srisairam Properties Private Limited
9th Floor, Ramky Grandiose Ramky Towers Complex
Gachibowli, Hyderabad -500032
BALANCE SHEET AS AT 31st MARCH 2019
(Rs in Millions)
Note As at
Particulars
No. March 31, 2019
I. ASSETS:
(1) Non-current assets
(a) Property, Plant and Equipment -
(b) Capital work-in-progress -
(c) Goodwill -
(d) Other Intangible Assets -
(e) Financial assets -
(f) Deferred tax assets (net) 2 0.21
(g) Other non-current assets 3 0.77

(2) Current assets

(a) Inventories 4 14.26
(b) Financial assets
(i) Cash and cash equivalents 5 0.05
(c) Other current assets 6 21.89

Total assets : 37.18

`
II. EQUITY AND LIABILITIES:
(1) Equity
(a) Equity Share Capital 7 29.50
(b) Other Equity 8 (0.60)

Liabilities
(2) Non Current Liabilities
(a) Financial Liabilities
(i) Borrowings -
(b) Provisions -

(3) Current liabilities

(a) Financial Liabilities
(i) Borrowings 9 2.64
(ii) Trade Payables
- Outstanding dues to micro enterprises and -
small enterprises

- Outstanding dues to creditors other than 4.61

micro enterprises and small enterprises
(iii) Other financial liabilities
(b) Provisions -
(c) Other current liabilities 10 1.03

Total equity and liabilities : 37.18###

Significant accounting policies and notes to accounts 1 to 21 ###

As per our report of even date

For Visweswara Rao & Associates For and on behalf of the Board
Chartered Accountants Ramky Srisairam Properties Private Limited
Firm Registration No. 005774S

(Mahidhar S.G) (M.Nanda Kishore) (Satyanarayana Reddy Sai Reddy)

Partner Director Director
Membership NO: 216463 DIN:5102662 DIN: 1692041

Place : Hyderabad
Date :
 Ramky Srisairam Properties Private Limited
9th Floor, Ramky Grandiose Ramky Towers Complex
Gachibowli, Hyderabad -500032
Statement of Profit & Loss for the period ended March 31,2019

(Rs in Millions)
Note Period ended
Particulars
No. 31 March 2019

I. Revenue from operations -

II. Other income -
III. Total income (I+II) : -

IV. Expenses
(a) Cost of construction -
(b) Finance costs 11 0.20
(c) Depreciation expense -
(d) Other expenses 12 0.61
Total expenses (IV) : 0.81

V. Profit before income tax (III-IV) (0.81)

VI. Income tax expense

Current tax -
Deferred tax (0.21)

VII. Profit for the year (V-VI) (0.60)

###

VIII. Other comprehensive income

(a) Items that will not be reclassified subsequently to
-
profit or loss
(b) Remeasurements of defined benefit liability (asset) -
(c) Income tax relating to items that will not be
-
reclassified to profit or loss
Other comprehensive income for the year, net of income
-
tax

IX. Total comprehensive income for the year (0.60)

X. Earning per Share (Face value of Rs. 10/- each)

(a) Basic (0.56)
(b) Diluted (0.56)
Significant accounting policies and notes to accounts 1 to 21

As per our report of even date

For Visweswara Rao & Associates For and on behalf of the Board
Chartered Accountants Ramky Srisairam Properties Private Limited
Firm Registration No. 005774S

(Mahidhar S.G) (M.Nanda Kishore) (Satyanarayana Reddy Sai Reddy)

Partner Director Director
Membership NO: 216463 DIN:5102662 DIN: 1692041

Place : Hyderabad
Date :
 Ramky Srisairam Properties Private Limited
9th Floor, Ramky Grandiose Ramky Towers Complex
Gachibowli, Hyderabad -500032
Statement of Cash Flow for the Period ended 31st March, 2019
(Rs in Millions)
Period ended
Particulars
31 March 2019
A. Cash flows from operating activities
Profit before tax (0.81)
Adjustment for:
i) Depreciation expense -
ii) Finance costs 0.18

Working capital adjustments:

(Increase)/decrease in other assets (21.89)
(Increase)/decrease in Non-Current assets (0.77)
(Increase)/decrease in inventories (14.26)
Increase/(decrease) in trade payables 4.61
Increase/(decrease) in other current liabilities 1.03
Cash generated from (used in) operations (31.92)
Net income tax paid
Net cash generated/ (used in) operating activities (A) (31.92)

B. Cash flows from investing activities

(Purchase)/ Sale/disposal of property, plant and equipment -
Increase/ (decrease) in Share Capital 29.50
Net cash generated/ (used in) in investing activities (B) 29.50

C. Cash flows from financing activities

Increase/ (decrease) in borrowings 2.64
Interest paid (0.18)
Net cash generated/ (used in) financing activities ( C) 2.46

Net increase in cash and cash equivalents (A+B+C) 0.05

Net cash & cash equivalents at the beginning of the year -
Net cash & cash equivalents at the closing of the year 0.05###

As per our report of even date

For Visweswara Rao & Associates For and on behalf of the Board
Chartered Accountants Ramky Srisairam Properties Private Limited
Firm Registration No. 005774S

(Mahidhar S.G) (M.Nanda Kishore) (Satyanarayana Reddy Sai Reddy)

Partner Director Director
Membership NO: 216463 DIN:5102662 DIN: 1692041

Place : Hyderabad
Date :
Ramky Srisairam Properties Private Limited
Statement of changes in equity
For the period ended 31 March 2019

a. Equity share capital

(Rs in Millions)
Particulars Amount
Balance as at 1 April 2017 -
Changes in equity share capital during 2017-18 -
Balance as at the 31 March 2018 -
Changes in equity share capital during 2018-19 29.50
Balance as at the 31 March 2019 29.50

b. Other equity

Items of Other
Reserves and
Comprehensive
Particulars surplus
Income
Retained earnings Others
Balance as at 31 March 2018 - -
Profit or loss for the period (0.60) -
Other comprehensive income (net of tax) -
Total comprehensive income (0.60) -

Balance at 31 March 2019 (0.60) -

As per our report of even date

For Visweswara Rao & Associates For and on behalf of the Board
Chartered Accountants Ramky Srisairam Properties Private Limited
Firm Registration No. 005774S

(Mahidhar S.G) (M.Nanda Kishore) (Satyanarayana Reddy Sai Reddy)

Partner Director Director
Membership NO: 216463 DIN:5102662 DIN: 1692041

Place : Hyderabad
Date :
 (Rs in Millions)

Total

-
(0.60)
-
(0.60)

(0.60)

of the Board
es Private Limited

rayana Reddy Sai Reddy)

Director
DIN: 1692041
Ramky Srisairam Properties Private Limited
Notes to the financial statements

NOTE NO: 2 Deferred Tax Asset / Liability:

A. Movement in temporary differences
As at
Particulars March 31, 2019
(Rs.in Millions)
Deferred tax assets
Property, plant and equipment -
Others 0.21
0.21
Deferred tax liabilities
Property, plant and equipment -
Others -
-
0.21

B. Reconciliation of effective tax rate

As at March 31,2019
Particulars
Percentage (%) (Rs in Millions)

Profit before tax (0.81)

Tax using the Company’s domestic tax rate 26.00% (0.21)
Effect of:
Non deductible expenses 0.00%
Brought forward losses set off 0.00% -
Effective tax rate 26.00% (0.21)

NOTE NO: 3 - Other non-current assets

As at
Particulars March 31, 2019
(Rs.in Millions)

GST Receivable 0.77

0.77

NOTE NO: 4 - Inventories (carried at cost)

As at
Particulars March 31, 2019
(Rs.in Millions)

Project under development 14.26

14.26

NOTE NO: 5 Cash and cash equivalents

As at
Particulars March 31, 2019
(Rs.in Millions)
Cash on hand -
Balances with banks:
- in current accounts 0.05
- in other accounts -
0.05

NOTE NO: 6 - Other current assets

As at
Particulars March 31, 2019
(Rs.in Millions)
Advances for land 21.80
Other loans and advances 0.09
21.89
Ramky Srisairam Properties Private Limited
Notes to the financial statements

NOTE NO: 7 - Share capital

As at March 31,2019
Particulars
Number Rs. in Millions

Authorised
a) Equity Shares of Rs. 10/- each 5.00 50.00

b) 0.001% Compulsory, Convertible, Cumulative Preference

Shares of Rs. 10/- each - -

5.00 50.00
Issued and Subscribed
(a) Equity Shares of Rs. 10/- each fully paid up 2.95 29.50

b) 0.001% Compulsory, Convertible, Cumulative Preference

Shares of Rs. 10/- each

2.95 29.50
Paid up
(a) Equity Shares of Rs. 10/- each fully paid up 2.95 29.50

b) 0.001% Compulsory, Convertible, Cumulative Preference

Shares of Rs. 10/- each - -

2.95 29.50

Footnote:

(a) Reconciliation of the number of Equity shares outstanding as at March 31, 2019 :
As at March 31,2019
PARTICULARS
Number Rs in Millions
Equity Shares outstanding at the beginning of the year - -
Equity Shares Issued during the year 2.95 29.50
Equity Shares bought back during the year - -
Equity Shares outstanding at the end of the year 2.95 29.50

(b) Details of Equity Shareholders holding more than 5 % shares:

As at March 31,2019
PARTICULARS
Number in millions % of Holding
Ramky Estates & Farms Limited 1.77 60.00%
Sri Sai Ram Projects Limited 1.18 40.00%
2.95 100.00%

(c) Terms and rights attached to the equity shares:

The Company has only one class of equity shares having par value of Rs.10/- each. Each holder of
equity shares is entitled for one vote per share. Distribution of dividends and repayment of capital, if
any, by the company, shall be subject to the provisions of applicable laws.
Ramky Srisairam Properties Private Limited
Notes to the financial statements

NOTE NO: 8 Other equity

As at
Particulars March 31, 2019
(Rs.in Millions)
Securities premium account
Balance at the beginning of the year -
Additions during the year
Balance at the end of the year -

Deficit in the statement of profit and loss

Balance at the beginning of the year -
Add: Profit for the year (0.60)
Balance at the end of the year (0.60)

Other comprehensive income

Balance at the beginning of the year -
Additions during the year
Balance at the end of the year -

(0.60)

NOTE NO: 9 - Borrowings

As at
Particulars March 31, 2019
(Rs.in Millions)
Unsecured loans
(a) From companies 2.64

2.64

NOTE NO: 10 - Other Current Liabilities

As at
Particulars March 31, 2019
(Rs.in Millions)
Expenses payable 0.58
Statutory liabilities 0.45

1.03
Ramky Srisairam Properties Private Limited
Notes to the financial statements

NOTE NO: 11 - Finance Costs

Period ended
Particulars March 31,2019
(Rs in Millions)
Interest expense
- On loans 0.18
- On others 0.00
Bank charges 0.02
0.20

NOTE NO: 12 - Other Expenses

Period ended
Particulars March 31,2019
(Rs in Millions)

Prelminary Expenses 0.58

Audit fee (See Note 14) 0.03

0.61
G/L acct Short Text Balance Carryforward Debit Rept.Period
Borrowings - 39,835,073.00
135002015 Inter Corp Deposits - 39,835,073.00

(a) Creditors for construction - 72,061,045.00

155000020 Sdry Crs-Service - 256,732.00
155000025 Sdry Crs-Int Co - 67,492,358.00
155011010 SR/IR Clg Ac- Servic - 4,311,955.00

(b) Expenses payable

provision for ROC filing fees - -

(d) Statutory Liabilities - 283,349.00

155007030 TDS Payable-194C-Ind - -
155007035 TDS Payable-194C - -
155007070 TDS Payable-194J I,h - -
155007075 TDS Payable-194J - -
155007025 TDS Payable-194A - 283,349.00
155009060 Central GST Reverse - -
155009065 State GST Reverse Ch - -

(2) In Current Accounts - 41,151,987.00

255901192 Axis-64293165-Pay - 10,351,987.00
255901190 Axis-64293165-Main - 10,400,000.00
255901191 Axis-64293165-Deposi - 20,400,000.00

(c) Mobilisation and other advances - 278,100.00

260003005 Adv. to Cont/Subcon - 278,100.00

(d) Advance for Joint Development - 21,800,000.00

260003035 Advance for Land Dev - 21,800,000.00

GST Receivable - 773,811.90

265004300 Central GST Receviab - 42,217.20
265004305 State GST Receviable - 42,217.20
265004310 Integrated GST Recev - 673,987.50
265004210 Central GST Interim - 7,695.00
265004215 State GST Interim Re - 7,695.00

(b) Flats/Houses under Development - 14,310,149.00

460000035 Site Expenses-Other - 65,000.00
460000055 Design&Drawing Chg - 4,099,375.00
460002050 Approval Fees - 20,000.00
600010005 Security Charges - 285,000.00
420000005 Sub Con Exp Serv - 100,080.00
600003050 Stamp&Regn. Charges - 9,732,360.00
600008005 Elect Charges-Office - 8,334.00

Interest Paid - 3,980.00

700000075 Interest-Others - 3,980.00

Bank Charges - 22,597.00

700004015 Bank Charges - 22,597.00

Rates & Taxes - 584,695.00

600003075 Filing Fees - 584,695.00

Audit fee - 25,000.00

600012005 StatAuditor-AuditFee - 25,000.00

Equity share capital - -

100000005 Eq.ShCap-FullyPaidup - -

Interest on ICD - 3,009,315.00

700000040 Int.on InterCorp Dep - 3,009,315.00

Grand Total : - 194,139,101.90

as per Master T.B : - 193,561,601.90
Chk for Zero : - 577,500.00
Credit Report Per. Accumulated Balance Adjustments Net Balance
42,478,242.00 (2,643,169.00) - (2,643,169.00)
42,478,242.00 (2,643,169.00) (2,643,169.00)

76,670,291.90 (4,609,246.90) - (4,609,246.90)

4,594,478.90 (4,337,746.90) (4,337,747)
67,735,358.00 (243,000.00) - (243,000)
4,340,455.00 (28,500.00) (28,500) Cleared on 30/4/19 ( 18-19fy )

577,500.00 (577,500.00) (577,500.00)

730,501.00 (447,152.00) - (447,152.00)

650.00 (650.00) (650.00)
6,592.00 (6,592.00) (6,592.00)
134,813.00 (134,813.00) (134,813.00)
272,125.00 (272,125.00) (272,125.00)
300,931.00 (17,582.00) (17,582.00)
7,695.00 (7,695.00) (7,695.00)
7,695.00 (7,695.00) (7,695.00)

41,103,974.00 48,013.00 - 48,013.00

10,351,987.00 - -
10,351,987.00 48,013.00 48,013.00
20,400,000.00 - -

188,100.00 90,000.00 - 90,000.00

188,100.00 90,000.00 90,000.00

- 21,800,000.00 - 21,800,000.00
- 21,800,000.00 21,800,000.00

- 773,811.90 - 773,811.90
- 42,217.20 42,217.20
- 42,217.20 42,217.20
- 673,987.50 673,987.50
- 7,695.00 7,695.00
- 7,695.00 7,695.00

57,000.00 14,253,149.00 - 14,253,149.00

- 65,000.00 65,000.00
- 4,099,375.00 4,099,375.00
- 20,000.00 20,000.00
57,000.00 228,000.00 228,000.00
 - 100,080.00 100,080.00
- 9,732,360.00 9,732,360.00
- 8,334.00 8,334.00

- 3,980.00 - 3,980.00
- 3,980.00 3,980.00 GST Returns Late Filling

- 22,597.00 - 22,597.00
- 22,597.00 22,597.00

- 584,695.00 - 584,695.00
- 584,695.00 584,695.00

- 25,000.00 - 25,000.00
- 25,000.00 25,000.00

29,500,000.00 (29,500,000.00) - (29,500,000.00)

29,500,000.00 (29,500,000.00) (29,500,000.00)

2,833,493.00 175,822.00 - 175,822.00

2,833,493.00 175,822.00 175,822.00

193,561,601.90 577,500.00 - 577,500.00

193,561,601.90 -
- 577,500.00
ed on 30/4/19 ( 18-19fy )
eturns Late Filling
G/L acct Short Text Balance Carryforward Debit Rept.Period Credit Report Per.
155000020 Sdry Crs-Service - 256,732.00 4,594,478.90
155000025 Sdry Crs-Int Co - 67,492,358.00 67,735,358.00
155007030 TDS Payable-194C-Ind - 0.00 650.00
155007035 TDS Payable-194C - 0.00 6,592.00
155007070 TDS Payable-194J I,h - 0.00 134,813.00
155007075 TDS Payable-194J - 0.00 272,125.00
155011010 SR/IR Clg Ac- Servic - 4,311,955.00 4,340,455.00
255901192 Axis-64293165-Pay - 10,351,987.00 10,351,987.00
260003005 Adv. to Cont/Subcon - 278,100.00 188,100.00
260003035 Advance for Land Dev - 21,800,000.00 0.00
265004300 Central GST Receviab - 42,217.20 0.00
265004305 State GST Receviable - 42,217.20 0.00
265004310 Integrated GST Recev - 673,987.50 0.00
460000035 Site Expenses-Other - 65,000.00 0.00
460000055 Design&Drawing Chg - 4,099,375.00 0.00
460002050 Approval Fees - 20,000.00 0.00
600010005 Security Charges - 285,000.00 57,000.00
155009060 Central GST Reverse - 0.00 7,695.00
155009065 State GST Reverse Ch - 0.00 7,695.00
255901190 Axis-64293165-Main - 10,400,000.00 10,351,987.00
255901191 Axis-64293165-Deposi - 20,400,000.00 20,400,000.00
265004210 Central GST Interim - 7,695.00 0.00
265004215 State GST Interim Re - 7,695.00 0.00
420000005 Sub Con Exp Serv - 100,080.00 0.00
600003050 Stamp&Regn. Charges - 9,732,360.00 0.00
600008005 Elect Charges-Office - 8,334.00 0.00
700000075 Interest-Others - 3,980.00 0.00
700004015 Bank Charges - 22,597.00 0.00
600003075 Filing Fees - 7,195.00 0.00
100000005 Eq.ShCap-FullyPaidup - 0.00 29,500,000.00
135002015 Inter Corp Deposits - 39,835,073.00 42,478,242.00
155007025 TDS Payable-194A - 283,349.00 300,931.00
600012005 StatAuditor-AuditFee - 25,000.00 0.00
700000040 Int.on InterCorp Dep - 3,009,315.00 2,833,493.00

Total : - 193,561,601.90 193,561,601.90

Download T.B : - 193,561,601.90 193,561,601.90
Chk for zero : - - -
Accumulated Balance Sub-Sch a a a a
-4,337,746.90 155000020
-243,000.00 155000025
-650.00 155007030
-6,592.00 155007035
-134,813.00 155007070
-272,125.00 155007075
-28,500.00 155011010
0.00 255901192
90,000.00 260003005
21,800,000.00 260003035
42,217.20 265004300
42,217.20 265004305
673,987.50 265004310
65,000.00 460000035
4,099,375.00 460000055
20,000.00 460002050
228,000.00 600010005
-7,695.00 155009060
-7,695.00 155009065
48,013.00 255901190
0.00 255901191
7,695.00 265004210
7,695.00 265004215
100,080.00 420000005
9,732,360.00 600003050
8,334.00 600008005
3,980.00 700000075 on GST Returns Late Filling
22,597.00 700004015
7,195.00 600003075
-29,500,000.00 100000005
-2,643,169.00 135002015
-17,582.00 155007025
25,000.00 600012005
175,822.00 700000040

-
-
-
24.07.2019 Dynamic List Display 1
Vendor 5000055 1.77 crores
Company Code 9105
Name Ramky Estate and Farms Limited
City 06.07.2018 Hyderabad
Pstng Date DocumentNo Type SG Local Crcy Amt Cumm.Balance
06.07.2018 3000000020 SA -9,520,500.00 -9,520,500.00
31.07.2018 3000000021 SA -211,860.00 -9,732,360.00
21.08.2018 3000000006 SA -10,000,000.00 -19,732,360.00
28.08.2018 3000000004 SA -200,000.00 -19,932,360.00
22.11.2018 3000000022 SA -3,600.00 -19,935,960.00
23.11.2018 3000000023 SA -80 -19,936,040.00
28.11.2018 3000000005 SA -100,000.00 -20,036,040.00
29.11.2018 3000000025 SA -1,297.00 -20,037,337.00
20.12.2018 3000000024 SA -100 -20,037,437.00
18.01.2019 3000000026 SA -2,564.00 -20,040,001.00
19.01.2019 3000000027 SA -2,003.00 -20,042,004.00
25.01.2019 2300000004 KZ -33,060.00 -20,075,064.00
15.02.2019 1100000001 AB 10,000,000.00 -10,075,064.00
15.02.2019 3000000003 SA -10,000,000.00 -20,075,064.00
14.03.2019 3000000028 SA -200 -20,075,264.00
19.03.2019 3000000018 SA -100,000.00 -20,175,264.00
27.03.2019 3000000029 SA -2,470.00 -20,177,734.00
31.03.2019 3000000030 SA -7,195.00 -20,184,929.00

* -20,184,929.00
 1

as per R E F L Books
as per Ramky Srisairam Properties Pvt. Ltd.

Text Days
Stamp Fee for JDA paid by REFL,the same credited
Stamp Fee for JDA paid by REFL,the same credited
REFL share of capital 17,700,000.00 (2,032,360.00)
REFL share of capital (2,232,360.00)
CGST & SGST Late filing GSTR3B Jul18-Oct18,by REFl (2,235,960.00)
CGST & SGST Late filing GSTR3B Jul18-Oct18,by REFl (2,236,040.00)
REFL share of capital (2,336,040.00)
Electricity charges Oct'18 RSSPPL by REFL (2,337,337.00)
CGST & SGST Late filing GSTR3B Nov'18,by REFl (2,337,437.00)
Electricity charges Nov'18 & Dec'18 RSSPPL by REFL (2,340,001.00)
Electricity charges Sep'18 RSSPPL by REFL (2,342,004.00)
Payment made by REFL,the same credited to REFL (2,375,064.00)
REFL share of capital
REFL share of capital
CGST & SGST Late filing GSTR3B Feb'19,by REFl (2,375,264.00)
REFL share of capital 18/3/19 REFL (2,475,264.00)
Electricity charges Sep'18 RSSPPL by REFL (2,477,734.00)
Preoperative exp RSSPPL by REFL,the same credited (2,484,929.00)
17,700,000.00
21-Aug-18 7 (4,872.10)
28-Aug-18 86 (65,747.59)
22-Nov-18 1 (765.74)
23-Nov-18 5 (3,828.84)
28-Nov-18 1 (800.01)
29-Nov-18 21 (16,809.62)
20-Dec-18 29 (23,214.27)
18-Jan-19 1 (801.37)
19-Jan-19 6 (4,812.34)
25-Jan-19 48 (39,042.15)

14-Mar-19 4 (3,253.79)
18-Mar-19 9 (7,629.24)
27-Mar-19 4 (3,394.16)
31-Mar-19 1 (851.00)
31-Mar-19
(175,822)
TDS @ 10% (17,582)
(158,240)

(2,643,169.00)
(2,484,929.02)
1 Rates and Taxes a/c Dr 577500
To Provision for expenses 577500
( ROC Filing fees for increase of
authorised share capital )