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Notes to Accounts of Sang Froid Labs (India) Ltd.

Mar 31, 2014

1 BASIS OF PREPARATION OF FINANCIAL STATEMENTS

a. Financial statements are prepared in accordance with the Generally Accepted Accouting Principles in India to complywith the Accounting Standards notified under Section 211 (3C) of the Companies Act 1956 ("the 1956 Act") [which continues to be

b. The Company follows mercantile system of accounting and recognizes income & expenditure on an accrual basis except those

c. The accounting policies applied by the Company are consistent with those used in the previous year.

d) Terms / Right attached to Equity Shares

The Company has only one class of equity shares having face value of Rs. 10 per share. Each holder of equity share is entitled to one vote per share.

In the event of Liquidation of the Company, the holders of equity shares will be entitled to receive remaining assets of the

2 RELATED PARTY DISCLOSURES

Name of Related Parties and nature of related party relationship where control exists Key Management Personnel (KMP)

Ajay Kumar Sachdev Vijay Kumar Sachdev Jitendra H Gohel

Individuals having Control or Significant Influence (ICSI)

Ajay Kumar Sachdev Vijay Kumar Sachdev

Enterprises over which Key Managerial personnel or, Individuals having Control or Significant Influence over Reporting Enterprise are able to exercise significant influence(EKMP)

Ace Equity Solutions Pvt ltd AVIS Capital

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