Notes to Accounts of Landmark Global Learning Ltd.

Mar 31, 2025

(vii) Borrowing Costs (AS-16 & ICDS-IX)

Borrowing costs are charged to statement of profit and loss and included under "Financial Cost" in the period in which they are incurred. Total Interest Capitalized during the year: NIL

ADDITIONAL INFORMATION

1.1 The Debit and Credit balances of the parties are subject to confirmation and reconciliation.

1.2 Previous year figures have been regrouped /recast to conform to the current year''s presentation. Amounts are now presented in lakhs instead of thousands.

1.3 In the opinion of directors current assets have a value on realization in the ordinary course of business at least equal to the value at which they are stated in the balance sheet.

1.5 As certified by the Management the expenses of personal nature cannot be ascertained, however no expenses of personal nature of employees or management have been debited to the profit and loss account except other than those paid under contractual obligation under generally accepted business practice in India.

1.6 There are no immovable property title deeds of which are not held in the name of the Company.

1.7 The company has not revaluated its Property, Plant and Equipment during the year.

1.8 Details of Benami Property held : No Proceeding have been initiated or pending against the company for holding any

benami property under Benami Transactions (Prohibition) Act, 1988 (45 of 1988) and the rules there under.

1.9 Wilful Defaulter : The company has not been declared wilful defaulter by any bank or financial institution or other lender.

1.10 Relationship with stuck off companies The company did not have any transactions with companies stuck off under section 248 of Companies Act, 2013 or section 560 of Companies Act.

1.11 Compliance with number of layers of companies :- The company has complied with the number of layers prescribed under clause (87) of section 2 of the Act read with Companies (Restriction on number of Layers) Rules, 2017

1.12 Compliance with approved Scheme(s) of Arrangements:-No Scheme of Arrangements has been approved by the Competent Authority in terms of sections 230 to 237 of the Companies Act, 2013 during the year.

1.13 Undisclosed Income

The Company has not surrendered or disclosed as income during the year under audit in the tax assessments under the Income Tax Act, 1961 (such as, search or survey or any other relevant provisions of the Income Tax Act,1961).

1.14 Details or Crypto Currency or Virtual Currency.

As informed to us and on the basis of verification of records, company has not traded or invested in Crypto Currency or Virtual Currency during the financial year.

1.15 Company has not provided interest on delayed /overdue amount payable to MSME suppliers as per MSME Development Act, 2006

1.16 According to the information and explanations given to us and the records of the Company examined by us, in our opinion, the Company has been generally regular in depositing statutory dues as applicable, with the appropriate authorities like ESI, Provident Fund and GST. As on 31^st March 2025 there are no statutory dues which are pending since more than six months except Punjab State Development Tax (Professional Tax) of Rs. 1.29 Lakhs.

1.17 Corporate Social Responsibility

During the year company has transferred and amount of Rs. 8.87 Lakh to Prime Minister''s National Relief Fund. Unspent Amount transferred to account "Landmark Immigration Consultants Limited Unspent CSR A/c FY 2024-25” opened with ICICI Bank Limited on dated 30.04.2025.

1.18 Utilisation of Borrowed Funds and Share Premium :-

(A) The company has not advanced or loaned or invested funds (either borrowed funds or share premium or any other sources or kind of funds) to any other person(s) or entity(ies), including foreign entities (Intermediaries) to directly or indirectly lend or invest in other persons or entities or to provide any guarantee, security or the like to or on behalf of the Ultimate Beneficiaries.

(B) Where a company has not received any fund from any person(s) or entity (ies), including foreign entities (Funding Party) with the understanding (whether recorded in writing or otherwise) that the company shall directly or indirectly lend or invest in other persons or entities identified in any manner whatsoever by or on behalf of the Funding Party (Ultimate Beneficiaries) or provide any guarantee, security or the like on behalf of the Ultimate Beneficiaries.