Notes to Accounts of Broach Lifecare Hospital Ltd.

Mar 31, 2025

(l) Provisions and Contingencies:

A provision is recognised if, as a result of a past event, the Company has a present legal
or constructive obligation that can be estimated reliably, and it is probable that an
outflow of economic benefits will be required to settle the obligation.

Provisions for onerous contracts are recognized when the expected benefits to be
derived by the Company from a contract are lower than the unavoidable costs of
meeting the future obligations under the contract.

A disclosure for contingent liabilities is made where there is a possible obligation or a
present obligation that may probably not require an outflow of resources or an
obligation for which the future outcome cannot be ascertained with reasonable
certainty. When there is a possible or a present obligation where the likelihood of outflow
of resources is remote, no provision or disclosure is made.

(m) Loans and Advances:

No funds have been advanced/loaned/invested from borrowed funds or (from share
premium or from any other sources/ kind of funds) by the Company to any other person
(s) or entity(ies.), including foreign entities (intermediaries), with the understanding
(whether recorded in writing or otherwise) that the intermediary shall (i) directly or
indirectly lend or invest in other persons or entities identified in any other manner
whatsoever by or on behalf of the Company (Ultimate Beneficiaries) or (ii) provide any
guarantee, security or the like to or on behalf of the Ultimate Beneficiaries.

No funds have been received by the Company from any person(s) or entity(ies.),
including foreign entities (Funding Parties), with the understanding (whether recorded in
writing or otherwise) that the Company (Ultimate Beneficiaries) shall (i) directly or
indirectly lend or invest in other persons or entities identified in any other manner
whatsoever by or on behalf of the Company (Ultimate Beneficiaries) or (ii) provide any
guarantee, security or the like to or on behalf of the Ultimate Beneficiaries.

(n) Other Accounting Policies:

- These are consistent with generally accepted accounting policies.

(B) NOTES ATTACHED TO AND FORMING PART OF ACCOUNTS FOR THE YEAR ENDED ON
31^st MARCH, 2025.

01. Contingent Liability as on 31^st March, 2025 - Nil (Previous Year Nil)

03. In the opinion of the Board, Current Assets, Loans and Advances are
approximately of the value stated if realized in the ordinary course of business. The
provision for all known liabilities is adequate and not in excess of the amount
considered necessary.

04. Balances of sundry debtors, sundry creditors and loans and advances are subject
to confirmation

05. Expenditure in Foreign Currency NIL

Remittances in Foreign Currency for Dividends etc. is NIL

06. Earning in Foreign Currencies is NIL

07. Small Scale Undertakings have been identified by the company on the basis of
information provided by the suppliers. As per the information of the company
there were no such undertakings, to which any dues are outstanding as at 31st
March, 2025.

08. Other Statutory Disclosures:

(a) The Company does not have Lease liability and hence no reporting related
to the same has been made.

(b) There has been no revaluation to Property, Plant and Equipments.

(c) The Company does not have any Benami property, where any proceeding
has been initiated or pending against the Company for holding any Benami
property.

(d) The Company does not have capital work-in-progress or in-tangible asset
under development.

(e) The Company holds all the title deeds of immovable property in its name.

(f) The Company has not granted any loans or advances to promoter, director,
KMP in nature of loan.

(g) The Company does not have loans or borrowings secured against current
asset.

(h) The Company is not declared wilful defaulter by bank or financial institution
or other lender.

(i) The Company has not applied for any scheme of arrangement u/s 230 to
237 of Companies Act, 2013.

(j) The Company is not covered under section 135 of Companies Act, 2013.
Hence it is not required to make CSR expense.

(k) The Company does not have any charges or satisfaction which is yet to be
registered with ROC beyond the statutory period.

(l) The Company have not traded or invested in Crypto currency or Virtual
Currency during the period/year.

(m) The Company does not have any transaction not recorded in the books of
accounts that has been surrendered or disclosed as income during the year
in the tax assessment under the Income Tax Act, 1961.

(n) The Company have single layer of Companies as prescribed under clause
(87) of section 2 of the Act read with the Companies (Restriction on number
of Layers) Rules, 2017.

By order of Board of Directors
FOR, BROACH LIFECARE HOSPITAL LIMITED

Place : Bharuch

Date : 30th May, 2025

Sd/-

(Shachi J Vyas, Whole Time Director)

DIN: 09063799

Sd/-

(Jaykumar N Vyas, Managing Director)

DIN : 08736387

Sd/-

(Urvi M Hindia , CFO)
(PAN : AMDPH2372R)

Sd/-

(CS Swati Sharma)
Company Secretary Compliance Officer
Membership No. : 60533

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Mar 31, 2024

01. Contingent Liability as on 31^5t March, 2024 - Nil (Previous Year Nil)

03. In the opinion of the Board, Current Assets, Loans and Advances are approximately of the value stated if realized in the ordinary course of business. The provision for all known liabilities is adequate and not in excess of the amount considered necessary

04. Maximum balance due during the year and the balance at the end of the year in respect of Loans and Advances GIVEN is NIL:

06. Balances of sundry debtors, sundry creditors and loans and advances are subject to confirmation

09. Small Scale Undertakings have been identified by the company on the basis of information

provided by the suppliers. As per the information of the company there were no such

undertakings, to which any dues are outstanding as at 31''¹ March , 2024.

10. Other Statutory Disclosures:

(a) The Company does not have Lease liability and hence no reporting related to the same has been made.

(b) There has been no revaluation to Property, Plant and Equipments.

(c) The Company does not have any Benami property, where any proceeding has been initiated or pending against the Company for holding any Benami property.

(d) The Company does not have capital work-in-progress or in-tangible asset under development.

(e) The Company holds all the title deeds of immovable property in its name.

(f) The Company has not granted any loans or advances to promoter, director, KMP In nature of loan,

(g) The Company does not have loans or borrowings secured against current asset.

(h) The Company is not declared wilful defaulter by bank or financial institution or other lender.

(I) The Company has not applied for any scheme of arrangement u/s 230 to 237 of Companies Act, 2013.

(j) The Company is not covered under section 135 of Companies Act, 2013. Hence it is not required to make CSR expense.

(k) The Company does not have any charges or satisfaction which is yet to be registered with ROC beyond the statutory period.

(l) The Company have not traded or invested in Crypto currency or Virtual Currency during the period/year.

{m)The Company does not have any transaction not recorded in the books of accounts that has been surrendered or disclosed as income during the year in the tax assessment under the Income Tax Act, 1961.

(n) The Company have single layer of Companies as prescribed under clause (87) of section 2 of the Act read with the Companies (Restriction on number of Layers) Rules, 2017.