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Kama Holdings Ltd.

BSE: 532468 Sector: Financials
NSE: N.A. ISIN Code: INE411F01010
BSE 12:03 | 08 Dec 14037.90 116.80
(0.84%)
OPEN

14181.50

HIGH

14190.00

LOW

13910.00

NSE 05:30 | 01 Jan Kama Holdings Ltd
OPEN 14181.50
PREVIOUS CLOSE 13921.10
VOLUME 682
52-Week high 14600.00
52-Week low 8310.00
P/E 34.13
Mkt Cap.(Rs cr) 9,054
Buy Price 13951.05
Buy Qty 1.00
Sell Price 14039.90
Sell Qty 1.00
OPEN 14181.50
CLOSE 13921.10
VOLUME 682
52-Week high 14600.00
52-Week low 8310.00
P/E 34.13
Mkt Cap.(Rs cr) 9,054
Buy Price 13951.05
Buy Qty 1.00
Sell Price 14039.90
Sell Qty 1.00

Kama Holdings Ltd. (KAMAHOLDINGS) - Auditors Report

Company auditors report

To

The Members of

KAMA Holdings Limited

Report on the audit of the Standalone Financial Statements

Opinion

We have audited the accompanying standalone financial statements ofKAMA Holdings Limited ("the Company") which comprise the Balance Sheet as atMarch 31 2022 the statement Profit and Loss (including other comprehensive income) theStatement of Changes in Equity and the Cash Flow Statement for the then year ended andnotes to standalone financial statements including a summary of the significantaccounting policies and other explanatory information (hereinafter referred to as"standalone financial statements").

In our opinion and to the best of our information and according to theexplanations given to us the aforesaid standalone financial statements give theinformation required by the Companies Act 2013 ("the Act") in the manner sorequired and give a true and fair view in conformity with the Accounting Standardsprescribed under Section 133 of the Act read with the Companies (Indian AccountingStandards) Rules 2015 as amended (‘'Ind AS") and other accountingprinciples generally accepted in India of the state of affairs of the Company as at March31 2022 the Profit and total comprehensive income changes in equity and its Cash Flowsfor the year ended on that date.

Basis for Opinion

We conducted our audit of the standalone financial statements inaccordance with the Standards on Auditing (SAs) specified under Section 143(10) of theAct. Our responsibilities under those Standards are further described in theAuditor's Responsibilities for the Audit of the Standalone financial statementssection of our report. We are independent of the Company in accordance with the Code ofEthics issued by the Institute of Chartered Accountants of India (ICAI) together with theindependence requirements that are relevant to our audit of the standalone financialstatements under the provisions of the Act and the Rules made thereunder and we havefulfilled our other ethical responsibilities in accordance with these requirements and theICAI's Code of Ethics. We believe that the audit evidence we have obtained issufficient and appropriate to provide a basis for our audit opinion.

Key Audit Matters

Key Audit matters are those matters that in our professional judgementwere of most significance in our audit of the standalone financial statement of thecurrent period. These matters were addressed in the context of our audit of standalonefinancials statement as a whole and in forming our opinion thereon and we do not providea separate opinion on these matters. We have determined that there are no key auditmatters to be communicated in our report.

Information Other than the Standalone financial statements andAuditor's Report Thereon

The Company's Board of Directors is responsible for thepreparation of the other information. The other information comprises the informationincluded in the Board's Report including Annexures to Board's Report but doesnot include the standalone financial statements and our auditor's report thereon. Ouropinion on the standalone financial statements does not cover the other information and wedo not express any form of assurance conclusion thereon.

In connection with our audit of the standalone financial statementsour responsibility is to read the other information and in doing so consider whether theother information is materially inconsistent with the standalone financial statements orour knowledge obtained during the course of our audit or otherwise appears to bematerially misstated.

If based on the work we have performed we conclude that there is amaterial misstatement of this other information we are required to report that fact. Wehave nothing to report in this regard.

Management Responsibility for the Standalone financial statements

The Company's management and Board of Directors are responsiblefor the matters stated in Section 134(5) of the Companies Act 2013("the Act ")with respect to the preparation of these standalone financial statements that give a trueand fair view of the financial position financial performance and cash flows of theCompany in accordance with the accounting principles generally accepted in India. Thisresponsibility also includes maintenance of adequate accounting records in accordance withthe provisions of the Act for safeguarding the assets of the Company and for preventingand detecting frauds and other irregularities; selection and application of appropriateaccounting policies; making judgments and estimates that are reasonable and prudent; anddesign implementation and maintenance of adequate internal financial controls that wereoperating effectively for ensuring the accuracy and completeness of the accountingrecords relevant to the preparation and presentation of the standalone financialstatements that give a true and fair view and are free from material misstatement whetherdue to fraud or error.

In preparing the standalone financial statements management isresponsible for assessing the Company's ability to continue as a going concerndisclosing as applicable matters related to going concern and using the going concernbasis of accounting unless management either intends to liquidate the Company or to ceaseoperations or has no realistic alternative but to do so. The Board of Directors areresponsible for overseeing the Company's financial reporting process.

Auditor's Responsibilities for the Audit of the Standalonefinancial statements

Our objectives are to obtain reasonable assurance about whether thestandalone financial statements as a whole are free from material misstatement whetherdue to fraud or error and to issue an auditor's report that includes our opinion.Reasonable assurance is a high level of assurance but is not a guarantee that an auditconducted in accordance with SAs will always detect a material misstatement when itexists. Misstatements can arise from fraud or error and are considered material ifindividually or in the aggregate they could reasonably be expected to influence theeconomic decisions of users taken on the basis of these standalone financial statements.

As part of an audit in accordance with SAs we exercise professionaljudgment and maintain professional scepticism throughout the audit. We also:

• Identify and assess the risks of material misstatement of thestandalone financial statements whether due to fraud or error design and perform auditprocedures responsive to those risks and obtain audit evidence that is sufficient andappropriate to provide a basis for our opinion. The risk of not detecting a materialmisstatement resulting from fraud is higher than for one resulting from error as fraudmay involve collusion forgery intentional omissions misrepresentations or the overrideof internal control.

• Obtain an understanding of internal financial controls relevantto the audit in order to design audit procedures that are appropriate in thecircumstances. Under Section 143(3)(i) of the Act we are also responsible for expressingour opinion on whether the Company has adequate internal financial controls system inplace and the operating effectiveness of such controls.

• Evaluate the appropriateness of accounting policies used and thereasonableness of accounting estimates and related disclosures made by management.

• Conclude on the appropriateness of management's use of thegoing concern basis of accounting and based on the audit evidence obtained whether amaterial uncertainty exists related to events or conditions that may cast significantdoubt on the Company's ability to continue as a going concern. If we conclude that amaterial uncertainty exists we are required to draw attention in our auditor'sreport to the related disclosures in the standalone financial statements or if suchdisclosures are inadequate to modify our opinion. Our conclusions are based on the auditevidence obtained up to the date of our auditor's report. However future events orconditions may cause the Company to cease to continue as a going concern.

• Evaluate the overall presentation structure and content of thestandalone financial statements including the disclosures and whether the standalonefinancial statements represent the underlying transactions and events in a manner thatachieves fair presentation.

Materiality is the magnitude of misstatements in the standalonefinancial statements that individually or in aggregate makes it probable that theeconomic decisions of a reasonably knowledgeable user of the standalone financialstatements may be influenced. We consider quantitative materiality and qualitative factorsin (i) Planning the scope of our audit work and in evaluating the results of our work; and(ii) To evaluate the effect of any identified misstatements in the standalone financialstatements.

We communicate with those charged with governance regarding amongother matters the planned scope and timing of the audit and significant audit findingsincluding any significant deficiencies in internal control that we identify during ouraudit.

We also provide those charged with governance with a statement that wehave complied with relevant ethical requirements regarding independence and tocommunicate with them all relationships and other matters that may reasonably be thoughtto bear on our independence and where applicable related safeguards.

Report on Other Legal and Regulatory Requirements

1. As required by the Companies (Auditor's Report) Order 2020("the order") issued by the Central Government of India in terms of sub Section(11) of section 143 of the Companies Act 2013 we give in the "Annexure A" astatement on the matters specified in paragraphs 3 & 4 of the order to the extentapplicable.

2. As required by Section 143(3) of the Act we report that:

a) We have sought and obtained all the information and explanationswhich to the best of our knowledge and belief were necessary for the purpose of our audit.

b) In our opinion proper books of account as required by law have beenkept by the Company so far as it appears from our examination of such books.

c) The Balance Sheet the Statement of Profit and Loss including (othercomprehensive income) the statement of changes in equity and the Cash Flow Statementdealt with by this report are in agreement with the books of accounts

d) In our opinion the aforesaid standalone financial statements complywith the Indian Accounting Standards specified under Section 133 of the Act.

e) On the basis of written representations received from the directorsas on 31st March 2022 taken on record by the Board of Directors we report that none ofthe directors are disqualified as at 31st March 2022 from being appointed as a directorin terms of Section 164(2) of the Companies Act 2013.

f) With respect to the adequacy of the internal financial controls overfinancial reporting of the Company and the operating effectiveness of such controls referto our separate report in "Annexure B":

g) With respect to the other matters to be included in theAuditor's Report in accordance with the requirements of Section 197(16) of the Actas amended:

In our opinion and according to the information and explanationprovided to us the remuneration paid by the company to is directors during the year is inaccordance with the provisions of Section 197 read with Schedule V to the Companies Act2013.

h) With respect to the other matters to be included in theAuditor's Report in accordance with Rule 11 of the Companies (Audit &Auditor's) Rules 2014 In our opinion and to the best of our information andaccording to the explanations given to us:

i. The Company has disclosed the impact of pending litigations on itsfinancial position in its standalone financials statement Refer Note 23 to standalonefinancials statements.

ii. The Company did not have any long-term contracts includingderivative contracts for which there were any material foreseeable losses.

iii. There has been no delay in transferring amount required to betransferred to Investor Education and Protection Fund by the Company.

iv. (a) The Management has represented that to the best of itsknowledge and belief no funds (which are material either individually or in theaggregate) have been advanced or loaned or invested (either from borrowed funds or sharepremium or any other sources or kind of funds) by the Company to or in any other person orentity including foreign entity ("Intermediaries") with the understandingwhether recorded in writing or otherwise that the Intermediary shall whether directlyor indirectly lend or invest in other persons or entities identified in any mannerwhatsoever by or on behalf of the Company ("Ultimate Beneficiaries") or provideany guarantee security or the like on behalf of the Ultimate Beneficiaries;

(b) The Management has represented that to the best of its knowledgeand belief no funds (which are material either individually or in the aggregate) havebeen received by the Company from any person or entity including foreign entity("Funding Parties") with the understanding whether recorded in writing orotherwise that the Company shall whether directly or indirectly lend or invest inother persons or entities identified in any manner whatsoever by or on behalf of theFunding Party ("Ultimate Beneficiaries") or provide any guarantee security orthe like on behalf of the Ultimate Beneficiaries;

(c) Based on the audit procedures that have been considered reasonableand appropriate in the circumstances nothing has come to our notice that has caused us tobelieve that the representations under sub-clause (i) and (ii) of Rule 11(e) as providedunder (a) and (b) above contain any material misstatement.

v. The interim dividend declared and paid by the Company during theyear and until the date of this audit report is in accordance with section 123 of theCompanies Act 2013.

For V SAHAI TRIPATHI & CO.
Chartered Accountants
Firms Registration No.000262N
(Vishwas Tripathi)
Place: New Delhi Partner
Date: 27th May 2022 Membership No. 086897

ANNEXURE- "A" TO THE INDEPENDENT AUDITOR'S REPORT

"Annexure A" referred to in paragraph (1) of the report onother legal and regulatory requirements of Independent Auditor's Report to themembers of KAMA Holdings Limited on the Standalone financial statements for the year endedMarch 31 2022

i. In respect of Property Plant and Equipment and Intangible Assets:

a) (A) The Company has maintained proper records showing fullparticulars including quantitative details and situation of Property Plant andEquipment.

(B) The company has no intangible assets. Accordingly reporting underclause 3(i)(a)(B) of the Order is not applicable.

b) The company has a phased program of physical verification of itsProperty Plant and Equipment which in our opinion is reasonable having regard to thesize of the company and the nature of its assets. In accordance with such program themanagement has physically verified its Property Plant and Equipment during the year andaccording to the information and explanations given to us no material discrepancies werenoticed on such verification.

c) The company does not have any immovable properties. Accordinglyreporting under clause 3(i) (c) of the Order is not applicable.

d) The Company has not revalued any of its Property Plant andEquipment or intangible assets or both during the year.

e) No proceedings have been initiated during the year or are pendingagainst the company as at March 31 2022 for holding any Benami property under the BenamiTransactions (Prohibition) Act 1988 as amended and rules made thereunder.

ii. In respect of Inventories:

(a) The Company does not have any inventory and hence reporting underclause 3(ii)(a) of the Order is not applicable.

(b) The company has not been sanctioned working capital limit in excessof Rs. 5 crores in aggregate at any points of time during the year from banks orfinancial institutions on the basis of security of current assets and hence reportingunder clause 3(ii)

(b) of the order is not applicable.

iii. The Company has not made any investments and has not provided anyguarantees or security or granted any advance in the nature of loan to companies firmslimited liability partnerships or any other parties during the year. The company hasprovided unsecured interest free loans to subsidiaries during the year in respect ofwhich:

(a) The disclosures as required under 3(iii)(a)(A) and 3(iii)(a)(B) ofthe Order are reported below:

Particulars Amt. in Lakhs
Aggregate amount of loan granted/ provided during the year to: 11276.76
NIL
• Subsidiaries
• Other Entities
Balance outstanding as at Balance sheet date in respect of above loan to : 15522.55
• Subsidiaries NIL
• Other Entities

(b) In our opinion the terms and conditions of grant of loans duringthe year are prima facie not prejudicial to the company's interest.

(c) In respect of interest free loans granted by the Company during theyear and earlier years the said loans were repayable on demand and according to theinformation and explanations given to us such loans have been received during the year asand when demanded for repayment by the company.

(d) In respect of loans granted by the Company during the year andearlier years there is no overdue amount remaining outstanding as at the balance sheetdate.

(e) No loan granted by the Company which has fallen due during thecurrent year has been renewed or extended or fresh loans granted to settle the overduesof existing loans given to the same parties.

(f) The Company has granted loans to Subsidiaries during the year whichis repayable on demand. The disclosure as required under clause 3(iii)(f) of the Order isreported below.

Particulars All Parties (In Lakhs) Promoters (In Lakhs) Related Parties (In Lakhs)
Aggregate amount of loans/advances in nature of loans:
Repayable on demand (A) - - 11276.76
Agreement does not specify any terms or period of repayment (B)
Total (A+B) - - 11276.76
Percentage of loans/advances in nature of loans to the total loans 100%

iv. The Company has complied with the provisions of sections 185 and186 of the Companies Act 2013 to the extent applicable in respect of loans granted andinvestments made.

v. The company has not accepted any deposits or amounts which aredeemed to be deposits. Hence reporting under clause 3(v) of the Order is not applicable.

vi. According to the information and explanations given to us theCentral Government has not prescribed the maintenance of cost records under sub-section(1) of Section 148 of the Companies Act 2013 in respect of business carried out by theCompany. Accordingly reporting under clause 3(vi) of the Order is not applicable to theCompany.

vii. In respect of statutory dues:

(a) According to the information and explanations given to us and therecords of the company examined by us in our opinion the company is generally regular indepositing the undisputed statutory dues including provident fund income-tax goods andservices tax and other material statutory dues applicable to it with the appropriateauthorities.

According to the information and explanations given to us there are noundisputed amount payable in respect of the aforesaid dues which are outstanding as at 31stMarch 2022 for a period of more than six months from the date of becoming payable.

(b) Details of statutory due referred to in sub clause (a) above whichhave not been deposited as on March 31 2022 on account of disputes are given below:

Name of the Statutes Nature of dues Amount (Rs)Lakhs Period Which Amount Relates to (Assessment Year) Forum in which dispute is pending
Income Tax Act 1961 Income Tax 37.43 2007-08 Supreme Court
Income Tax Act 1961 Income Tax 10.40 2003-04 Income Tax Appellate Tribunal (ITAT)
Total 47.83

viii. There were no transactions relating to previously unrecordedincome that have been surrendered or disclosed as income during the year in the taxassessments under the Income Tax Act 1961.

ix. In respect of loans and borrowings:

(a) The Company has not taken any loans or other borrowings from anylender. Hence reporting under clause 3(ix)(a) of the Order is not applicable

(b) The company has not been declared willful defaulter by any bank orfinancial institution or government or any government authority.

(c) The Company has not taken any term loan during the year and thereare no outstanding term loans at the beginning of the year and hence reporting underclause 3(ix)(c) of the Order is not applicable.

(d) The Company has not raised any loans on short basis and hencereporting under clause 3(ix)(d) of the Order is not applicable.

(e) On an overall examination of the standalone financial statements ofthe Company the Company has not taken any funds from any entity or person on account ofor to meet the obligations of its subsidiaries.

(f) The company has not raised any loans during the year on the pledgeof securities held in its subsidiaries and hence reporting under clause 3(ix) (f) of theOrder is not applicable.

x. In Respect of IPO/FPO and Private Placement

(a) The company has not raised any money by way of initial public offeror further public offer (including debt instruments) during the year and hence reportingunder clause 3(x)(a) of the Order is not applicable.

(b) During the year the Company has not made any preferentialallotment or private placement of shares or convertible debentures (fully or partly oroptionally) and hence reporting under clause 3(x)(b) of the Order is not applicable.

xi. In respect of fraud and whistle blower complaints:

(a) No fraud by the Company and no fraud on the Company has beennoticed or reported during the year.

(b) No report under sub-section (12) of section 143 of the CompaniesAct has been filed in Form ADT-4 as prescribed under rule 13 of Companies (Audit andAuditors) Rules 2014 with the Central Government during the year and upto the date ofthis report.

(c) As represented to us by the management there are no whistle blowercomplaints received by the Company during the year.

xii. The company is not a Nidhi Company and hence reporting underclause 3(xii) of the Order is not applicable.

xiii. According to the information and explanations given to us and therecords of the company examined by us all transactions with the related parties are incompliance with sections 188 and 177 of Companies Act 2013 to the extent applicable anddetails have been disclosed in the Standalone financial statements as required by theapplicable accounting standards.

xiv. In respect of Internal Audit System:

(a) In our opinion the company has an adequate internal audit systemcommensurate with the size and the nature of its business.

(b) We have considered the internal audit report for the year underaudit issued to the company during the year and till date in determining the naturetiming and extent of our audit procedures.

xv. According to the information and explanations given to us theCompany has not entered into any non-cash transactions with its directors or personsconnected with them and hence provisions of section 192 of companies act 2013 are notapplicable to the company.

xvi. In respect of registration with RBI and reporting for CoreInvestment Company:

(a) The company is not required to be registered under section 45-IA ofthe Reserve Bank of India Act 1934. Hence reporting under clause 3(xvi)(a) and 3(xvi)(b)of the Order is not applicable.

(b) The company is an unregistered Core Investment Company (CIC) asdefined in the regulations made by the Reserve Bank of India and the company continues tomeet the criteria for non- registration.

(c) According to the information and explanations given to us theGroup has only one CIC which is not required to be registered with the Reserve Bank ofIndia.

xvii. The Company has not incurred cash losses during the financialyear covered by our audit and the immediately preceding financial year.

xviii. There has been no resignation of the statutory auditors of thecompany during the year.

xix. On the basis of the financial ratios ageing and expected dates ofrealization of financial assets and payment of financial liabilities other informationaccompanying the standalone financial statements and our knowledge of the Board ofDirectors and Management plans and based on our examination of the evidence supporting theassumptions nothing has come to our attention which causes us to believe that anymaterial uncertainty exists as on the date of the audit report indicating that Company isnot capable of meeting its liabilities existing at the date of balance sheet as and whenthey fall due within a period of one year from the balance sheet date. We however statethat this is not an assurance as to the future viability of the Company. We further statethat our reporting is based on the facts up to the date of the audit report and we neithergive any guarantee nor any assurance that all liabilities falling due within a period ofone year from the balance sheet date will get discharged by the Company as and when theyfall due.

xx. In respect of unspent amounts towards CSR

In our opinion section 135 of the Companies Act 2013 is not applicableto the company. Accordingly reporting under clause 3(xx)(a) and 3(xx)(b) of the Order isnot applicable.

For V SAHAI TRIPATHI & CO
Chartered Accountants
Firms Registration No.000262N
(Vishwas Tripathi)
Place: New Delhi Partner
Date: 27th May 2022 Membership No. 086897

ANNEXURE- "B" TO THE INDEPENDENT AUDITOR'S REPORT

Report on the Internal Financial Controls under Clause

(i) of Sub-section 3 of Section 143 of the Companies Act 2013("the Act")

We have audited the internal financial controls over financialreporting of KAMA Holdings Limited ("the Company") as of March 31 2022 inconjunction with our audit of the standalone financial statements of the Company for theyear ended on that date.

Opinion

In our opinion to the best of our information and according to theexplanations given to us the Company has in all material respects an adequate internalfinancial controls system over financial reporting and such internal financial controlsover financial reporting were operating effectively as at March 31 2022 based on theinternal control over financial reporting criteria established by the Company consideringthe essential components of internal control stated in the Guidance Note on Audit ofInternal Financial Controls Over Financial Reporting issued by the Institute of CharteredAccountants of India.

Management's Responsibility for Internal Financial Control

The Company's management is responsible for establishing andmaintaining internal financial controls based on the internal control over financialreporting criteria established by the Company considering the essential components ofinternal control stated in the Guidance Note on Audit of Internal Financial Controls overFinancial Reporting issued by the Institute of Chartered Accountants of India(‘ICAI'). These responsibilities include the design implementation andmaintenance of adequate internal financial controls that were operating effectively forensuring the orderly and efficient conduct of its business including adherence tocompany's policies the safeguarding of its assets the prevention and detection offrauds and errors the accuracy and completeness of the accounting records and the timelypreparation of reliable financial information as required under the Companies Act 2013.

Auditors' Responsibility

Our responsibility is to express an opinion on the Company'sinternal financial controls over financial reporting based on our audit. We conducted ouraudit in accordance with the Guidance Note on Audit of Internal Financial Controls overFinancial Reporting (the "Guidance Note") and the Standards on Auditing issuedby ICAI and deemed to be prescribed under Section 143(10) of the Companies Act 2013 tothe extent applicable to an audit of internal financial controls both applicable to anaudit of Internal Financial Controls and both issued by the Institute of CharteredAccountants of India. Those Standards and the Guidance Note require that we comply withethical requirements and plan and perform the audit to obtain reasonable assurance aboutwhether adequate internal financial controls over financial reporting was established andmaintained and if such controls operated effectively in all material respects.

Our audit involves performing procedures to obtain audit evidence aboutthe adequacy of the internal financial controls system over financial reporting and theiroperating effectiveness. Our audit of internal financial controls over financial reportingincluded obtaining an understanding of internal financial controls over financialreporting assessing the risk that a material weakness exists and testing and evaluatingthe design and operating effectiveness of internal control based on the assessed risk. Theprocedures selected depend on the auditor's judgment including the assessment of therisks of material misstatement of the standalone financial statements due to fraud orerror.

We believe that the audit evidence we have obtained is sufficient andappropriate to provide a basis for our audit opinion on the Company's internalfinancial controls system over financial reporting.

Meaning of Internal Financial Controls over Financial Reporting

A company's internal financial control over financial reporting isa process designed to provide reasonable assurance regarding the reliability of financialreporting and the preparation of financial statements for external purposes in accordancewith generally accepted accounting principles. A company's internal financial controlover financial reporting includes those policies and procedures that (1) pertain to themaintenance of records that in reasonable detail accurately and fairly reflect thetransactions and dispositions of the assets of the company; (2) provide reasonableassurance that transactions are recorded as necessary to permit preparation of financialstatements in accordance with generally accepted accounting principles and that receiptsand expenditures of the company are being made only in accordance with authorisations ofmanagement and directors of the Company; and (3) provide reasonable assurance regardingprevention or timely detection of unauthorised acquisition use or disposition of thecompany's assets that could have a material effect on the financial statements.

Inherent Limitations of Internal Financial Controls Over FinancialReporting

Because of the inherent limitations of internal financial controls overfinancial reporting including the possibility of collusion or improper managementoverride of controls material misstatements due to error or fraud may occur and not bedetected. Also projections of any evaluation of the internal financial controls overfinancial reporting to future periods are subject to the risk that the internal financialcontrol over financial reporting may become inadequate because of changes in condition orthat the degree of compliance with the policies or procedures may deteriorate.

For V SAHAI TRIPATHI & CO
Chartered Accountants
Firms Registration No.000262N
(Vishwas Tripathi)
Place: New Delhi Partner
Date: 27th May 2022 Membership No. 086897

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