Notes to Accounts of Wardwizard Healthcare Ltd.

Mar 31, 2014

Corporate information

Ayoki Mercantile Limited (the Company) is a Public Company and is incorporated under the provisions of The Comapnies Act,1956. Its shares are listed on Stock Exchange Mumbai. The company is engaged in the Business of trading in Goods & Services - providing Advisory, Consultancy, Investments Services.

1 As regards compliance of Provision as per the requirement of Sec 22 of the Micro, Small and Medium enterprises act 2006 relating to dues to the Micro, Small and Medium enterprises. The company has not received from any parties claim to be small scale industries and the said information is not given.

2 Segment Information

The Company is primarily engaged in the business of Consultancy and other Services. This is the only segment of the Company and therefore, segment reporting, as required under Accounting Standard -17, is not applicable.

3 Related party disclosures under Accounting Standard - 18

There are No transactions with Related Parties

16 in the opinion of the Board, Current Assets, Loans & Advances are approximately of the value stated, if realized in the ordinary course of the business. The provision for all known liabilities is adequate and not in excess of the amount reasonably necessary

4 Retirement Benefits

Long Term Employee Benefits are not provided because no employee has completed full year of service.

5 Provision for Taxes

Provision for taxation is made as per MAT of the Income Tax Act. 1961 during the year,

6 Deferred Tax Assets Liabilities

Since there are no timing differences between taxable income and accounting income capable of being reversal in subsequent periods, Deferred Tax Asset i liability has not been created.

7 The figures of the previous year have been regrouped, rearranged and reclassified wherever necessary.

8 Loans and Advances, Unsecured Loans balances are subject to confirmation.

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Mar 31, 2013

Note 1: Corporate information

Ayoki Merchantile Limited (the Company) is a Public Company and is incorporated under the provisions of The Comapnies Act, 1956. Its shares are listed on Stock Exchange Mumbai. The company is engaged in the Business of trading in Goods & Services - providing Advisory, Consultancy, Investments Services.

2.1 Retirement Benefits

Long Term Employee Benefits are not provided because no employee has completed full year of service

2.2 Provision for Taxes

No provision for taxation is made in the view of the loss incurred during the year.

2.3 Deferred Tax Assets/Liabilities

Since there are no timing differences between taxable income and accounting income capable of being reversal in subsequent periods, Deferred Tax Asset / liability has not been created.

2.4 The figures of the previous year have been regrouped, rearranged and reclassified wherever necessary

2.5 Loans and Advances, Unsecured Loans balances are subject to confirmation.

2.6 The financial statements for the year ended March 31, 2013 are prepared as per the Revised Schedule VI under the Companies Act, 1956.

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Mar 31, 2012

Note 1: (a) Rights, Preferences & Restrictions attach to equity shares_

The Company has one class of Equity shares having par value of Rs 10 per share. Each shareholder is eligible for one vote per share held. The dividend proposed by the board of directors is subject to the approval of the shareholders in the ensuing Annul General Meeting, except in case of interim dividend. in the event of liquidation, the Equity Shareholder are eligible to receive the remaining assets of the company after distribution to all preferential amounts, in proportion to there shareholding.

Note 2: Corporate information

Ayoki Mercantile Limited (the Company) is a Public Company and is incorporated under the provisions of The Companies Act, 1956. Its shares are listed on Bombay Stock Exchange. The company is engaged in the Business of trading in Goods & Services - providing Advisory, Consultancy, Investments Services.

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Mar 31, 2010

1. Segment Reporting

The Company is engaged in the business of trading of goods and services. This is the only segment of the Company.

2. There are no dues outstanding for more than 30 days in excess of Rs.1 lac to small scale.

3. Contingent Liabilities

There are no contingent liabilities.

4. Debit/ credit balances of the parties are subject to confirmation.

5. In the opinion of the Board, the current Assets, Loans & Advances are approximately of the value stated, if realized in the ordinary course of the business. The provision for all known liabilities is adequate and not in excess of the amount reasonably necessary.

6. As there were no transactions of Sales & Purchases the information pursuant to para 3 & 4 of the part II of Schedule VI of the companies Act, 1956, are not furnished.

7. Previous years figures are rearranged and regrouped wherever necessary.

8. Schedule 1 to 9 forms an integral part of the accounts.