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Notes to Accounts of B C Power Controls Ltd.

Mar 31, 2015

1. Corporate Information

power Control Umited the comany was a pubic limited listed Company Tha company a engaged in manufacturing, and celling of Insulated Cables Cooper wires as we* itstT*p The company caters to domestic market and sell goods to exporter as well is having It's registered office at 7A/39. WEA CHANAIA MARKET CAACX BAGH. new DELHI- 110005 and manufacturing unft M Bhiwadi

2. Accounting Standards

The company has complied with all the accounting standard at applicable to the company under Companies under Section U5 of the Act,read with Rule 7 of the companies (Accounts) Rules, 2014, and made necessary disclosures wherever applicable

3. Defetted tax Is recognised on timing difference. being the difference between the taxable income and the accounting Income that originate In ona period and we capable of reversal in one or more subsequent periods Deferred Ur is measured using the tea rates and the ta« law enacted or substantially enacted at at the reporting date Deferred tax liabilities are recognised for af timing differences Deferred Ur assets In respect of depreciation and provision on standard asset is recognised only if there Is virtual certainty that there will be sufficient Mure Usable income available to realise such assets Deferred tax assets are recognised for timing differences of other Items only to the extent that reasonable certainly exits that sufficient Mure Usable income was be available against which these can be realised Deferrml tax assets and liabilities we offset If such items relate to Uses on income levied by the same governing tax and the Company has a legally enforceable right for such set off Deferred ns assets are renewed et each Balance Sheet daw for then /aalisahiltty Equity shares

4. Company has only cow daw of equity shares having a par value of Rs. 10 per share Eacti holder of equity shares is entitled to one vote per share The Company declares and pays dividends in Indian Rupees Mo dividend hat been proposed by the board ot Directors during the year

5. In the event of liquidaton of the Company, the holders of equity shares will be entitled to receive remaining assets of the Company, after distribution of all preferential amounts The distribution will be in proportion to the number of equity shares held by the shareholder

Mar 31, 2014

Corporate information

B.C.POWER CONTROLS PVT. LTD. (the "Company") was a private limited company domiciled in India and incorporated under the provisions of the Companies Act 1956. But recently, it has been converted to public limited company and has raised its share capital by public issue. The company is engaged in manufacturing & selling of Insulated Cables and Copper Wires as well as trading of Copper Scrap. The company caters to domestic market and sells goods to exporter as well. The Company''s registered office is in New Delhi and Manufacturing Unit at Bhiwadi.