Notes to Accounts of Dhyana Finstock Ltd.

Mar 31, 2015

1. Outstanding balances as on 31-03-2015 of Unsecured Loans & Advances given to Related are subject to confirmation / reconciliation (If any). Necessary adjustments will be made on completion of reconciliation.

2. Company has not made any provision in respect of retirement benefits of employee ,in view of Accounting Standard – 15 'Employees Retirement Benefits' issued by institute of Chartered Accountants of India.

3. Previous year figures have been regrouped / re-stated / reclassified where necessary. Figures in brackets relate to the previous year unless otherwise stated.

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Mar 31, 2014

(1) The Company follows accrual systems of accounting.

(2) The Financial statements are prepared under the historical cost convention in accordance with the normally accepted Accounting principles.

(3) The recognition of revenue from the contract is by reference to the contract signed by the Company.

(4) Fixed Assets & Depreciation.

The entity does not have any Fixed Assets for the period under consideration.

(5) The Company reports basic earning per share in accordance with AS-20 "Earning per Share" issued by the Institute of Chartered Accountants of India by dividing Net Profit with weighted average number of shares outstanding during the year. The number of shares used for the purpose of computation of Earning Per Share is 51,48,634 Shares (Previous year - 30,01,100 Shares).

(6) Provision for Taxation:

During the year under consideration, the company has not made provision for Income tax liability.

The Company has not recognized any Deferred Tax Assets / Deferred Tax Liabilities on timing differences between accounting income and taxable income as the components for the same are not present for the year under consideration. The entity will recognise Deferred Tax Assets and Liabilities when there is a virtual certainty that sufficient future taxable income will be available against which such Deferred Tax Assets can be realized.

(7) Contingencies and Capital Commitments:

As per the management, there were no Contingencies / Capital Commitments as on 31st March, 2014

(8) The Company has not received information from vendors regarding their status under the Micro, small and medium enterprises Development Act, 2006 and hence disclosure relating to amounts unpaid as at the year end together with interest paid / payable under this act, have not been given

(9) Balances are subject to confirmation.

(10) Previous year''s figures have been regrouped and rearranged wherever necessary, to make them comparable with those of current year.

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Mar 31, 2013

1 Share Capital

1.1 The company has only one class of shares referred to as Equity shares having face value of Rs. 10/-. Each Holder of equity share is entitled to 1 vote per share.

1.2 In the event of liquidation of the Company, the holders of equity shares will be entitled to receive any of the remaining assets of the company , after distribution of all preferential amounts.However, no such preferential amounts exist currently.The distribution will be in proportion to the number of equity shares held by the shareholder.

Disclosure of transactions with related parties as required by Accounting 13 Standard – 18 on related party disclosures as prescribed by Companies

(Accounting Standards) Rules, 2006. A Related parties and nature of relationship:

1) Key Managerial Personnel:

1) Pinakin Makwana

2) Purvesh Chauhan

3) Pritesh Patel

4) Rajesh Christie

5) Harshad Patel 6)Madhubala Sharma

Enterprise over which Key Managerial Personnel are able to exercise

2) significant influence:

1) Hani Industries Limited

2) Sarvagya Builders private Limited

3) ANR Finance Limited

4) Mainak Comtrade Private Limited

5) Diyash Infradevelopers Private Limited

6) Fenil Financial Consultants Private Limited

7) Krishiv Infrastructure Private Limited

8) Ashmita Projects Private Limited

9) Sahkar Battery Private Limited

10) Parin Infrastructure Private Limited

11) Vidisha Tradelink Private Limited

(2) The Company follows accrual systems of accounting.

(3) The Financial statements are prepared under the historical cost convention in accordance with the normally accepted Accounting principles.

(4) The recognition of revenue from the contract is by reference to the contract signed by the Company.

(5) Fixed Assets & Depreciation.

The entity does not have any Fixed Assets for the period under consideration.

(6) The Company reports basic earning per share in accordance with AS-20 "Earning per Share" issued by the Institute of Chartered Accountants of India by dividing Net Profit with weighted average number of shares outstanding during the year. The number of shares used for the purpose of computation of Earning Per Share is 51,48,634 Shares (Previous year – 30,01,100 Shares).

(7) Provision for Taxation:

During the year under consideration, the company has not made provision for Income tax liability.

The Company has not recognized any Deferred Tax Assets / Deferred Tax Liabilities on timing differences between accounting income and taxable income as the components for the same are not present for the year under consideration. The entity will recognise

Deferred Tax Assets and Liabilities when there is a virtual certainty that sufficient future taxable income will be available against which such Deferred Tax Assets can be realized.

(8) Contingencies and Capital Commitments:

As per the management, there were no Contingencies / Capital Commitments as on 31st March, 2014

(9) The Company has not received information from vendors regarding their status under the Micro, small and medium enterprises Development Act, 2006 and hence disclosure relating to amounts unpaid as at the year end together with interest paid / payable under this act, have not been given

(10) Balances are subject to confirmation.

(11) Previous year''s figures have been regrouped and rearranged wherever necessary, to make them comparable with those of current year.

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Mar 31, 2011

A) Balance of Closing Inventory and Cash on hand at the end is accepted as certified by the management of the company.

b) Balance of salary debitors, creditors, unsecured loans; loans & advances are salaried to the confirmation of parties.

c) As per According Standard 15 (Revised 2005) "Employee Benefits" issued by the Institute of Chartered Accountants of India, which is effective from according periods commencing on or after December 7, 2006, the company is required to make provision for gratuity liability on accrual basis. The company has not described and provided for gratuity liability as at 31st March, 2011 .There is of AS- 5
d- Previous year's figures have been rearranged or regrouped to conform with current year's presentation, wherever applicable.

e) The information required on the other matters pursuant to clauses 4C and 4D of part II of the Schedule VI of the Companies Act, 1956 are not applicable to the the Company during the year.

f) Balance Sheet abstract and Company's General Business Profile as per part IV of schedule VI of the Companies Act, 1956 is enclosed.

g) The Company has not received information from vendors regarding their status under the Micro Small and Medium Enterprises Development Act, 2006 and hence disclousre relating to amounts as at the year end together with interest paid payable under this Act have not been given.