Notes to Accounts of Blue Pearl Agriventures Ltd.

Mar 31, 2025

A provision is recognized when the company has a present obligation as a result of past event, it is probable that an outflow of resources
embodying economic benefits will be required to settle the obligation and a reliable estimate can be made of the amount of the obligation.
Provisions are not discounted to their present value and are determined based on best management estimate required to settle the obligation at
the balance sheet date. These are reviewed at each balance sheet date and adjusted to reflect the current best management estimates.

A contingent liability is a possible obligation that arises from past events whose existence will be confirmed by the occurrence or non-occurrence
of one or more uncertain future events beyond the control of the company or a present obligation that is not recognized because it is not
probable that an outflow of resources will be required to settle the obligation. A contingent liability also arises in extremely rare cases where
there is a liability that cannot be recognized because it cannot be measured reliably. The company does not recognize contingent liabilities but
discloses it''s existence in the financial statement. Contingent assets are neither recognized nor disclosed in the financial statements.

P Employee Benefits:

Short term obligations:

Liabilities for wages and salaries, including earned leave and sick leave that are expected to be settled wholly within 12 months after the end of
the period in which the employees render the related service are recognised in respect of employees'' services up to the end of the reporting
period and are measured by the amounts expected to be paid when the liabilities are settled. The liabilities are presented as current employee
benefit obligations in the balance sheet.

Retirement benefits

The Company has dissolved the Provident Fund Trust and is in the process of closure of the same as there are no employees left other than the
two Whole Time Directors and Chief Financial Officer. The Company''s Superannuation Fund is administered through Life Insurance
Corporation of India and is recognised by the Income Tax Department. Company''s contribution to Superannuation Fund for the year is charged
against revenue. The Company has provided for Gratuity in Current Year for the Two Wholetime Directors

Employee Separation Costs:

The compensation paid to the employees under Voluntary Retirement Scheme is expensed in the year of payment.

Q Cash flow Statement

Cash flows are reported using the indirect method, whereby profit before tax is adjusted for the effects of transactions of non cash nature and
any deferrals or accruals of past or future cash receipts or payments. The cash flows from operating, investing and financing activities of the
Company are segregated based on the available information.

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Mar 31, 2024

Data Not Available

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Mar 31, 2014

1. CONTINGENT LIABILITIES

There is no such liability.

2. TRADE RECEIVABLEAND PAYABLE

Balances of trade payable and receivable are subject to confirmation, reconciliation and consequential adjustments, if any.

3. EMPLOYEEBENEFIT EXPENSES

Particulars Current Year Previous Year Salary 108241 249515

4. DETAILSOF PAYMENT OF AUDITORS

Particulars Current Year Previous Year

As Auditor 10000 10000

5. There is nosuch amount due to micro and small enterprises as information provided by the company.

6. The current financial year is from July 1, 2013 to March 31, 2014 I.e for a period of 9 months. Because of the uneven financial year in previous year, the figures may not be comparable.

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Jun 30, 2013

1. FOREIGN CURRENCY TRANSACTION

There is no such transaction during the year.

2. CONTINGENT LIABILITIES There is no any contingent liability.

3. TRADE RECEIVABLE AND PAYABLE

Balances of trade payable and receivable are subject to confirmation, reconciliation and consequential adjustments, if any.

4. RELATED PARTY TRANSACTION

There are no related party transactions.

5. The amounts due to Micro & Small Enterprises are based on the information available with the Company.

6. Figures of the previous years have been regrouped/re-cast wherever necessary.

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Mar 31, 2011

Not Available

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Mar 31, 2010

Not Available