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Notes to Accounts of Brahmanand Himghar Ltd.

Mar 31, 2015

1 Corporate Information

Brahmanand Himghar Ltd was incorporated as a private limited company under the name and style as Brahmanand Development Pvt. Ltd. on 21st June 1990 to engage in the business of investment related activities. The Company in the year 1998 diversified into cold storage business by setting up 14,000 M.T. Cold storage in Midnapore district for preservation of potatoes and changed its name to Brahmanand Himghar Limited with effect from 29th April 1998. The Company went for public issue in the year 2004.

2. Related Party Disclosure

Related parties with whom there had been transactions during the year-

a. Key Managerial Person Relationship

Rajendra Kumar Agrawal Managing Director

Shalini Kumari Agarwal Company Secretary

b. Parties under Significant Influence

Bindu Food Processors Pvt. Ltd Associates

3. Earning per Share

Basic earning per share has been calculated by dividing the net profit for the year attributable to equity shareholders by the weighted average number of equity shares outstanding during the year. The Company does not have any dilutive potential equity shares as at 31st March 2015.

4. Contingent Liabilities and Commitments

For contingent liabilities of Bank Guarantee given by SBI, Garbetta in favour of West Bengal State Electricity Distribution Company Limited. 1,092,000.00 542,000.00

1,092,000.00 542,000.00

5. Reserve Bank of India Registered Non Banking Finance Company

The Company is registered with Reserve Bank of India as Non Banking Finance Company vide Registration no B-05.02695 dt 09.08.2001.

Additional Particulars as required by Reserve Bank of India under Non- Systematically Important Non-Banking Financial ( Non-Deposit Accepting or Holding) Companies Prudential Norms (Reserve Bank) Directions,2015.


Mar 31, 2014

I. Earning per Share - AS 20

Basic earning per share has been calculated by dividing the net profit for the year attributable to equity shareholders by the weighted average number of equity shares outstanding during the year. The Company does not have any dilutive potential equity shares as at 31st March 2014.

Calculation of Basic Earning per share for the years ended 31st March 2014 and 31st March 2013


Mar 31, 2013

1 Corporate Information

Brahmanand Himghar Ltd was incorporated as a private limited company under the name and style as Brahmanand Development Pvt. Ltd. on 21st June 1990 to engage in the business of investment related activities. The Company in the year 1998 diversified into cold storage business by setting up 14,000 M.T. Cold storage in Midnapore district for preservation of potatoes and changed its name to Brahmanand Himghar Limited with effect from 29th April 1998. The Company went for public issue in the year 2004.

2 Basis of preparation of financial statements

The financial statements have been prepared and presented under the historical cost convention on the accrual basis of accounting following generally accepted accounting principles in India (GAAP) and comply with the Accounting Standards issued by the Institute of Chartered Accountants of India & notified under the Companies (Accounting Standards) Rules 2006 as amended and the relevant provisions of the Companies Act, 1956. The financial statements are presented in Indian rupees.


Mar 31, 2011

I. Earning per Share

Basic earning per share has been calculated by dividing the net profit for the year attributable to equity shareholders by the weighted average number of equity shares outstanding during the year. The Company does not have any dilutive potential equity shares as at 31st March 2011.

Calculation of Basic Earning per share for the years ended 31st March 2011 and 31st March 2010 :

ii. Related parties with whom there had been transactions during the year

a. Rajendra Kumar Agrawal 192,000.00 Remuneration Paid (Key Managerial Personnel)

iii. Preliminary Expenses

Preliminary expenses are being written off over a period of ten years.

iv. There is no impairment of assets as on 31.03.2011

v. None of the Employees were in receipt of or entilted to receive remuneration in aggregate of Rs. 6,000,000.00 for the year or Rs. 500,000.00 per month, who were in employment for part of the year.

vi. Previous Years figures have been regrouped/rearranged wherever considered necessary.


Mar 31, 2010

BackGround

Brahmanand Himghar Ltd was incorporated as a private limited company under the name and style as Brahmanand Development Pvt Ltd on 21st June 1990 to engage in the business of investment related activities. The Company in the year 1998 diversified into cold storage business by setting up 14000 metric ton Cold storage in midnapore district for preservation of potatoes and changed its name to Brahmanand Himghar Limited with effect from 29th April 1998. The Company went for public issue in the year 2004. The Company has set up another 4100 metric ton cold storage unit in Tamolia in the state of Jharkhand.

i. Earning per Share

Basic earning per share has been calculated by dividing the net profit for the year attributable to equity shareholders by the weighted average number of equity shares outstanding during the year. The Company does not have any dilutive potential equity shares as at 31st March 2010.

Calculation of Basic Earning per share for the years ended 31st March 2010 and 31st March 2009:

Related parties with whom there had been transactions during the year

a. Rajendra Kumar Agrawal 192,000.00 Remuneration Paid

(Key Managerial Personnel)

Related parties with whom there had no been transactions during the year

a. G.Raj & Co.(Consultants) Ltd. - Associate Company

ii. Preliminary Expenses

Preliminary expenses are being written off over a period of ten years.



 
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