Notes to Accounts of Signature Green Corporation Ltd.

Mar 31, 2025

CONTINGENT LIABILITIES

There is no any contingent liability.

11. TRADE RECEIVABLE AND PAYABLE

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

12. RELATED PARTY TRANSACTIONS

There were no transaction between related concern/parties.

13. EMPLOYEES BENEFIT EXPENSES
	Particulars		Current Year		Previous Year
	Salary Paid		955429		959096
	Bonus & Gratuity		75360		69480
	ESI & PPF		35905		33993
14. DETAILS OF PAYMENT TO AUDITORS
	Particulars	Current Year		Previous Year
	As Auditor	50000		20000

15. The amount due to Micro & Small Enterprises are based on the information available with the company.

16. Where the company has not used the borrowings from banks and financial institutions for the specific purpose for which it was taken at the balance sheet date, the company shall disclose the details of where they have been used :- Not Applicable

17. If, in the opinion of the Board, any of the assets other than Property, Plant and Equipment, In-tangible Assets and non-current investments do not have a value on realization in the ordinary course of business at least equal to the amount at which they are stated, the fact that the Board is of that opinion, shall be stated :- Not Applicable

18. Where the Company has revalued its Property, Plant and Equipment, the company shall disclose as to whether the revaluation is based on the valuation by a registered valuer as defined under rule 2 of the Companies (Registered Valuers and Valuation) Rules, 2017:-Not Applicable

19. No Immovable Properties are held by the company.

20. Loans & Advances to Promoters, Directors, KMP & Related parties.

21. CWIP Ageing : Not Applicable

22. CWIP Completion Schedule : Not Applicable

23. Intangible Tangible Assets under Development : Not Applicable.

24. The Company does not have any benami property, and no proceeding has been initiated against the Company for holding any benami property.

25. The Company does not have borrowings on the basis of security of Current Assets: Not Applicable.

26. The Company is not a declared wilful defaulter by any bank/ financial Institution/ other lender.

27. Relationship with Struck off Companies :- Not Applicable

28. Charges / Satisfaction yet to be registered with ROC beyond the statutory period along with details and reasons thereof: Not Applicable

31. Any Scheme of Arrangements has been approved by the Competent Authority in terms of sections 230 to 237 of the Companies Act, 2013, the company shall disclose that the effect of such Scheme of Arrangements have been accounted for in the books of account of the Company ''in accordance with the Scheme'' and ''in accordance with accounting standards'' and deviation in this regard shall be explained :- Not Applicable

32. Company has Advanced/ Loaned/ Invested to any other person or entity, incl. foreign entities with the understanding (recorded or otherwise) that the Intermediary shall Lend or invest in Ulti-mate Beneficiaries Provide Guarantee/ Security/ etc. on behalf of Ultimate Beneficiaries :- Not Applicable

33. Company has Received from any other person or entity, incl. foreign entities with the under-standing (recorded or otherwise) that the Company shall Lend or invest in Ultimate Beneficiaries Provide Guarantee/ Security/ etc. on behalf of Ultimate Beneficiaries. Not Applicable

34. Details of any transaction not recorded in the books of accounts that has been surrendered or disclosed as income during the year 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), unless there is immunity for disclosure under any scheme:- Not Applicable

35. The company not covered under section 135 of the companies act

36. The company has not traded or invested in Crypto Currency or Virtual Currency during the financial year.

37. Previous year''s figures have been regrouped / reclassified wherever necessary to correspond with the current year''s classification/disclosure.

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Mar 31, 2024

10. CONTINGENT LIABILITIES
There is no any contingent liability.

11. TRADE RECEIVABLE AND PAYABLE

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

15. The amount due to Micro & Small Enterprises are based on the information available
with the company.

16. Where the company has not used the borrowings from banks and financial
institutions for the specific purpose for which it was taken at the balance sheet date,
the company shall disclose the details of where they have been used :- Not
Applicable

17. If, in the opinion of the Board, any of the assets other than Property, Plant and
Equipment, Intangible Assets and non-current investments do not have a value on
realization in the ordinary course of business at least equal to the amount at which
they are stated, the fact that the Board is of that opinion, shall be stated :- Not
Applicable

18. Where the Company has revalued its Property, Plant and Equipment, the company
shall disclose as to whether the revaluation is based on the valuation by a registered
valuer as defined under rule 2 of the Companies (Registered Valuers and Valuation)
Rules, 2017:- Not Applicable

21. CWIP Ageing: Not Applicable

22. CWIP Completion Schedule: Not Applicable

23. Intangible Tangible Assets under Development: Not Applicable.

24. The Company does not have any benami property, and no proceeding has been
initiated against the Company for holding any benami property.

25. The Company does not have borrowings on the basis of security of Current Assets:
Not Applicable.

26. The Company is not a declared wilful defaulter by any bank/ financial Institution/
other lender.

27. Relationship with Struck off Companies: Not Applicable

28. Charges / Satisfaction yet to be registered with ROC beyond the statutory period
along with details and reasons thereof: Not Applicable

29. The Company has complied with number of layers prescribed under Section 2(87)
of the Act, the name & CIN of such layer of companies along with relationship /
extent of holding

31. Any Scheme of Arrangements has been approved by the Competent Authority in
terms of sections 230 to 237 of the Companies Act, 2013, the company shall disclose
that the effect of such Scheme of Arrangements have been accounted for in the books
of account of the Company ''in accordance with the Scheme'' and ''in accordance with
accounting standards'' and deviation in this regard shall be explained :- Not
Applicable

32. Company has Advanced/ Loaned/ Invested to any other person or entity, incl.
foreign entities with the understanding (recorded or otherwise) that the

Intermediary shall Lend or invest in Ultimate Beneficiaries Provide Guarantee/
Security/ etc. on behalf of Ultimate Beneficiaries :- Not Applicable

33. Company has Received from any other person or entity, incl. foreign entities with
the understanding (recorded or otherwise) that the Company shall Lend or invest
in Ultimate Beneficiaries Provide Guarantee/ Security/ etc. on behalf of Ultimate
Beneficiaries. Not Applicable

34. Details of any transaction not recorded in the books of accounts that has been
surrendered or disclosed as income during the year 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), unless there is immunity for disclosure under any
scheme:- Not Applicable

35. The company not covered under section 135 of the companies act

36. The company has not traded or invested in Crypto Currency or Virtual Currency
during the financial year.

37. Previous year''s figures have been regrouped / reclassified wherever necessary to
correspond with the current year''s classification/disclosure.

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Mar 31, 2013

1.1 The company has involvement in certain parties as under: -

a) Trade Receivables include Rs. 1,03,68,628.00 under litigation.

b) In view of the management there is reasonable certainty that amount of other debts which is capable of recovery, However due to suspension of manufacturing and other activities debts has become long overdue and could not be realized confirm by the respective parties. However efforts for realization of this debt continue.

1.2 Segment information

The Company deals in single business segment i.e. of Soyabean. Hence AS-17 on Segment Reporting is not applicable to the Company.

1.3 In the opinion of the management and to the best of their knowledge and belief, the aggregate value of the current assets, loans and advances have their value on realization in ordinary course of business, at least equal to the value at which they are stated in the balance sheet.

1.4 Balance under the main heads, Current Liabilities, Sundry Debtors and Loans and Advances (including balance with Government and other authorities), unsecured loans and others are subject to confirmation / reconciliation by the respective parties. Adjustments, if any will be accounted for as and when reconciled / confirmed.

1.5 Directors'' remuneration has not been charged in view of losses.

1.6 Taxes on Income

As per AS-22, deferred tax asset can be recognized and carried forward only to the extent that there is virtual certainty that sufficient taxable income would be available in future, as there is no virtual certainty that sufficient taxable income will be available in future against which such deferred tax asset can be realized hence deferred tax asset have not been recognized.

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Mar 31, 2012

1.1 Related party disclosure

Names of related parties and related party relationship Related parties having control and significant influence

Names of Related Parties Relationship

Gaurav Bhai Patel Key Management Personnel (KMP)

Arvind bhai Patel Key Management Personnel (KMP)

Dakshaben Patel Relative of KMP

Dineshbhai T.Patel ( H.U.F.) Relative of KMP

Divya Grain co. Relative of KMP

Gainex Products Relative of KMP

Meghana Patel Relative of KMP

Naina Ben Patel Relative of KMP

Shiv Trading co. Relative of KMP

Arvind Foods Ltd. KMP having significant influence over the co.

1.2 The Company does not have any borrowing for purchase of assets; hence AS-16 disclosure requirements are not applicable.

1.3 Figures for the previous years have been regrouped and rearranged, wherever necessary.