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1 JOYS THE BEACH RESORT PRIVATE LIMITED No. 3, Lake View Road, Pudukuppam, Nallavadu Post, Puducherry, Pondicherry, PY - 605007 (CIN : U55101PY2001PTC002822) Balance Sheet as at 31st March 2024 (All amounts in & hundreds except otherwise stated) Note As at As at PARTICULAR: a No. 31.03.2024 31.03.2023 I, EQUITY AND LIABILITIES (1) Shareholders Funds (a) Share Capital 3 14,24,998.20 645,458.60 (b) Reserves and Surplus 86,66,558.68 81,87,663.34 (2) Non-Current Liabilities (a) Long-Term Borrowings 5 9,18,749.39 11,52,499.43 (b) Deferred Tax Liabilities (Net) 6 1,827.78 18,106.09 (3) Current Liabilities (a) Short-Term Borrowings 7 2,95,944.96 113,693.61 (b) Trade Payables 8 185,089.52 3,12,660.38 - Total outstanding dues of creditors other than micro enterprises and small enterprises. (c) Other Current Liabilities 9 (d) Short-Term Provisions 10 Total Il, ASSETS (1) Non-Current Assets (a) Property, Plant and Equipment and Intangible Assets 1 (i) Property, Plant and Equipment (ii) Intangible Assets (iii) Capital Work-in-Progress (b) Non-Current Investments 12 (c) Long-Term Loans and Advances 13 (d) Other Non-Current Assets 14 (2) Current Assets (a) Inventories 15 (b) Trade Receivables 16 (c) Cash and Cash Equivalents 17 (d) Short-Term Loans and Advances 18 (e) Other Current Assets 19 Total Summary of Significant Accounting Policies 2 6,18,467.67 149,033.10 1,22,60,669.30 61,14,818.50 494.34 21,70,113.21 15,81,294.19 9,94,565.47 67,118.52 29,822.54 156,793.21 5,34,714.01 5,32,378.74 78,556.57 1,22,60,669.30 5,62,882.35 3,02,066.15 2,95,029. 636.96 520.07 20,54,182.61 8,74,718.00 10,65,681.48 1,27,220.56 30,728.42 1,57,972.58 1,73,908.37 2,12,894.89 57,566.01 1,12,95,029.97 The accompanying notes are an integral part of these Financial Statements. For and on behalf joard Give Geetha Jose Thottam (Director) DIN; 00137479 T.C. Paul (Managing Director) DIN: 001345 va ERS Anandan Pillai ~ (Company Seerétary) Place: Thiruvananthapuram Date: 25/09/2024 As per our report of even date attached For J A.KS & Associates Chartered Accountants (Firm Reg. No. 0013605 Arun Jose F.C.A (Partner) (M. No.233118) UDIN:24233118BKDGIJ1970 Balance sheet 1