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Specular Marketing & Financing Ltd.

BSE: 512153 Sector: Financials
NSE: N.A. ISIN Code: INE808W01012
BSE 05:30 | 01 Jan Specular Marketing & Financing Ltd
NSE 05:30 | 01 Jan Specular Marketing & Financing Ltd

Specular Marketing & Financing Ltd. (SPECULARMARKET) - Auditors Report

Company auditors report

To the Members of

SPECULAR MARKETING AND FINANCING LIMITED Report on the Audit of the StandaloneFinancial Statements Opinion

We have audited the accompanying Financial statements of SPECULAR MARKETING ANDFINANCING LIMITED ("the Company") which comprise the Balance Sheet as at March31 2020 the Statement of Profit and Loss the Statement of Changes in Equity and theStatement of Cash Flow ended on that date and a summary of significant accountingpolicies and other explanatory information (hereinafter referred to as "FinancialStatements").

In our opinion and to the best of our information and according to the explanationsgiven to us the aforesaid standalone. financial statements give the information requiredby the Companies Act 2013 ("the Act") in the manner so required and give a trueand fair view in conformity with the Indian Accounting Standards prescribed under section133 of the Act read with the Companies (Indian Accounting Standards) Rules 2015 asamended ("Ind AS") and other accounting principles generally accepted in Indiaof the state of affairs of the Company as at March 31 2020. the loss changes in equityand its cash Hows for the year ended on that date.

Basis for Opinion

We conducted our audit of the standalone financial statements in accordance with theStandards on Auditing ("SA"s) specified under section 143(10) of the Act. Ourresponsibilities under those Standards are further described in the Auditor'sResponsibilities for the Audit of the Standalone Financial Statements section of ourreport. We are independent of the Company in accordance with the Code of Ethics issued bythe Institute of Chartered Accountants of India ("ICAI") together with theindependence requirements that arc 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 theICAl's Code of Ethics. We believe that the audit evidence we have obtained by us issufficient and appropriate to provide a basis for our audit opinion on the standalonefinancial statements.

Key Audit Matters

Key audit matters are those matters that in our professional judgment were of mostsignificance in our audit of the standalone financial statements of the current period.These jnatters were addressed in the context of our audit of the standalone financialstatements as a

whole and in forming our opinion thereon and we do not provide a separate opinion onthese matters. We have determined the matters described below to be the key audit mattersto be communicated in our report.

Key Audit Matters

Sr. No. Key Audit Matter Auditor's Response
1 Trade Receivables of Rs. 4999807/-. The entire amount represents the amount receivable from one single party. The Company has classified the same as Doubtful Debts and has made Provision for the entire amount as appearing in the Financial Statements for the year. The entire amount represents the investment made by the Company in Commodity Exchange in the year 2013-2014. This amount along with many other investors' amount has become a subject matter of a legal battle between the NSEL Exchange & the Investors. The amount invested by the Company may not be recovered in totality and the time involved in the process of recovery is also uncertain. As such Provision is made for the full amount remaining outstanding as the Doubtful Debts. (Please refer Note No. 19 to the accounts)

Information other than the StandaloneFinancial Statements and Auditors Report Thereon

ihe Company's management and Board of Directors are responsible for the otherinformation. The other information comprises the Directors report to be included in theCompany's annual report but does not include the financial statements and our auditors'report thereon.

Our opinion on the financial statements does not cover the other information and we donot express any form of assurance conclusion thereon.

In connection with our audit of the financial statements our responsibility is to readthe other information and in doing so consider whether the other information ismaterially inconsistent with the financial statements or our knowledge obtained during thecourse of our audit or otherwise appears to be materially misstated. -

If. based on the work we have performed w'e conclude that there is a materialmisstatement of this other information; we are required to report that fact. We havenothing to report in this regard.

Management's Responsibility for the Standalone Financial Statements

The Company's management and Board of Directors is responsible for the matters statedin section 134(5) of the Act with respect to the preparation of these standalone financialstatements that give a true and fair view of the financial position financialperformance

including other comprehensive income changes in equity and cash flows of the Companyin accordance with the Ind AS and other accounting principles generally accepted in India.This responsibility also includes maintenance of adequate accounting records in accordancewith the provisions of the Act for safeguarding the assets of the Company and forpreventing and detecting frauds and other irregularities; selection and application ofappropriate accounting policies; making judgments and estimates that are reasonable andprudent; and design implementation and maintenance of adequate internal financialcontrols that were operating effectively for ensuring the accuracy and completeness ofthe accounting records relevant to the preparation and presentation of the standalonefinancial statements that give a true and fair view and are free from materialmisstatement whether due to fraud or error.

In preparing the standalone financial statements management and Board of Directors areresponsible 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 is responsible for overseeing the Company's financial reportingprocess.

Auditor's Responsibility for the Audit of the Standalone Financial Statements

Our objectives are to obtain reasonable assurance about whether the financialstatements as a wholeare free from material misstatement whether due to fraud or errorand to issue an auditor's report that includes our opinion. Reasonable assurance is a highlevel of assurance but is not a guarantee that an audit conducted in accordance with SAswill always detect a material misstatement when it exists. Misstatements can arise fromfraud or error add are considered material if. individually or in the aggregate theycould reasonably be expected to influence the economic decisions of users taken on thebasis of these financial statements.

As part of an audit in accordance with SAs. we exercise professional judgment andmaintain professional skepticism throughout the audit. We also:

• Identify and assess the risks of material misstatement of the financialstatements whether due to fraud or error design and perform audit procedures responsiveto those risks and obtain audit evidence that is sufficient and appropriate to provide abasis for our opinion. The risk of not detecting a material misstatement resulting fromfraud is higher than for one resulting from error as fraud may involve collusionforgery intentional omissions misrepresentations? or the override of internal control.

• Obtain an understanding of internal financial controls relevant to the audit inorder to design audit procedures that are appropriate in the circumstances. Under section143.(3)(i) of the Act we are also responsible for expressing our opinion on whether thecompany has adequate internal financial controls with reference to standalone financialstatements in place and the operating effectiveness of such controls.

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

• Conclude on the appropriateness of management's use of the going concern basisof accounting and. based on the audit evidence obtained whether a material uncertaintyexists related to events or conditions that may cast significant doubt on the Company'sability to continue as a going concern. If we conclude that a material uncertainty existswe are required to draw attention in our auditor's report to the related disclosures inthe financial statements or if such disclosures are inadequate to modify our opinion.Our conclusions are based on the audit evidence obtained up to the date of our auditor'sreport. However future events or conditions may cause the Company to cease to continue asa going concern.

• Evaluate the overall presentation structure and content of the financialstatements

including the disclosures and whether the financial statements represent theunderlying transactions and events in a manner that achieves fair presentation.

Materiality is the magnitude of misstatements in the standalone financial statementsthat individually or in aggregate makes it probable that the economic decisions of areasonably knowledgeable user of the financial statements may be influenced. We considerquantitative materiality and qualitative factors in (i) planning the scope of our auditwork and in evaluating the results of our work; and (ii) to evaluate the effect of anyidentified misstatements in the financial statements.

We communicate with those charged with governance regarding among other matters theplanned scope and timing of the audit and significant audit findings including anysignificant deficiencies in internal control that we identify during our audit.

We also provide those charged with governance with a statement that we have compliedwith relevant ethical requirements regarding independence and to communicate with thefnall relationships and other matters that may reasonably be thought to bear on ourindependence and where applicable related safeguards.

From the matters communicated with those charged with governance we determine thosematters that were of most significance in the audit of the financial statements of thecurrent period and are therefore the key audit matters. We describe these matters in ourauditor's report unless law or regulation precludes public disclosure about the matter orwhen in extremely rare circumstances we determine that a matter should not becommunicated in our report because the adverse consequences of doing so would reasonablybe expected to outweigh the public interest benefits of such communication.

Report on Other Legal and Regulatory Requirements *

(1) As required by the Companies (Auditors' Report) Order. 2016 ("the Order")issued by the Central Government of India in terms of sub-section (11) of Section 143 ofthe Act we give in "Annexure 1" a statement on the matters specified inparagraphs 3 and 4 of the Order to the extent applicable.

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

a. We have sought and obtained all the information and explanations which to the bestof our knowledge and belief were necessary for the purposes of our audit;

b. In our opinion proper books of account as required by law have been kept by theCompany so far as it appears from our examination of those books;

c. The Balance Sheet the Statement of Profit and Loss the Statement of ChangesinEquity and the Cash Flow Statement dealt with by this Report are in agreement with thebooks of account;

d. In our opinion the aforesaid financial statements comply with the AccountingStandards specified under Section 133 of the Act

e. On the basis of written representations received from the directors as on March 312020 and taken on record by the Board of Directors none of the directors is disqualifiedas on March 31. 2020 from being appointed as a director in terms of Section 164 (2) of theAct;

. f. With respect to the adequacy of the internal financial controls over financialreporting of the Company and the operating effectiveness of such controls we give ourseparate ' Report in "Annexure 2".

g. With respect to the other matters to be included in the Auditor's Report inaccordance with the requirements of Section 197(16) of the Act. as amended;

In our opinion and to the best of our information and according to the explanationgiven to us no managerial remuneration has been paid or provided for the year.

h. With respect to the other matters to be included in the Auditor's Report inaccordance with Rule 11 of the Companies (Audit and Auditors) Rules 2014 as amended inour opinion and to the best of our information and according to the explanations given tous: %

i. The Company has disclosed the impact of pending litigations on its financialposition in its financial statements - Refer Note 19 on Trade Receivables to the financialstatements;

ii. The Company has made provision as required under the applicable law or accountingstandards for material foreseeable losses (Refer Note 19 on Trade Receivables to thefinancial statements);

iii. There were no amounts which were required to be transferred to the InvestorEducation and Protection Fund by the Company;

For K. B. Gosalia & Co.
Chartered Accountants
1CA1 Firm Registration Number: 123179W

 

KalpcsftGosalia
Pronnetor)
Metobsrstfip Number - 113582
Place: Mumbai
Date:

"Annexure 1" to the Independent Auditors' Report

The Annexure referred to in our Independent Auditors' Report to the members of theCompany on the Standalone financial statements for the year ended 31 March 2020 we reportthat:

(i) In respect to Company's Fixed Assets:

a) The Company has maintained proper records showing full particulars includingquantitative details and situation of fixed assets.

b) All fixed assets have been physically verified by the management . periodicallyduring the year which in our opinion is reasonable having

• regard to the size of the Company and the nature of its assets. No materialdiscrepancies were noticed on such verification.

c) The Company does not own any Immovable Assets. Accordingly provisions of paragraph3(i)(c) of the Order in respect of Title Deeds of the Immovable Properties are notapplicable to the Company and hence not commented upon.

(ii) The Company did not have any inventory during the year. Accordingly provisions ofparagraph 3(ii) of the Order in respect of Physical verification of inventory procedureof physical verification followed by the Company and maintenance of proper records ofinventory are not applicable to the Company and hence not commented upon. >

(iii) According to the information and explanations given to us. the Company has notgranted any loans secured or unsecured to companies firms or other parties covered inthe register maintained under Section 189 of the Act. Accordingly the provisions ofparagraph 3(iii) of the Order are not applicable to the Company and hence not commentedupon.

(iv) According to the information and explanations given to us the provisions ofSection 185 and 186 of the Act with respect to the loans and investments made is notapplicable to Company during the period. Thus paragraph 3(iv) o/the order is notapplicable.

(v) The company has not accepted any deposits from the public and hence the directivesissued by the Reserve bank of India and the provisions of Sections 73 to 76 or any otherrelevant provisions of the Act and the Companies (Acceptance of Deposit) Rules 2015 withregard to the deposits accepted from the public are not applicable.

(vi) According to the information and explanations given to us the Central Governmenthas not specified for the maintenance of cost records for the operations of the Company.

(vii) (a) According to the information and explanations given to us the Company isregular in depositing with appropriate authorities undisputed statutory dues of incometax. The provisions relating to provident fund investor education and protection fundemployees' state insurance sales-tax. wealth-tax service tax customs duty excise dutyand cess are not applicable to the Company and hence not commented upon.

(b) According to the information and explanations given to us no undisputed amountspayable in respect of income-tax and other undisputed statutory dues ' were outstandingat the year end for a period of more than six months from the

•' date they became payable.

• (c) According to the records of the Company there are no dues outstanding of

income-tax on account of any dispute.

(viii) The Company does not have any loans or borrowings from any financialinstitution banks and government or has not issued any debentures. Accordingly paragraph3(viii) of the Order is not applicable.

(ix) In our opinion and according to the information and explanations given to us theCompany did not raise any money by way of initial publie offer or further public offer(including debt instruments) and term loans during the year. Accordingly paragraph *Kix)of the Order is not applicable.

(x) According to the information and explanations given to us no material fraud on the.

• . . Company by its officers or employees has been noticed or reported during theyear. However attention is drawn to the financial fraud taken place in earlier years atthe National Spot Exchange Ltd. a commodity exchange wherein the Company is one of theaffected parties as detailed in the Note 19 to the financial statements. As informed tous appropriate legal steps have been taken by the Company to safeguard the financialinterests of the Company.

(xi) According to the information and explanations given to us no managerialremuneration has been paid or provided for the year.

(xii) According to the information and explanations given to us. the Company is not aNidhi Company. Accordingly the provisions of paragraph 3(xii) of the Order are notapplicable to the Company and hence not commented upon.

(xiii) According to the information and explanations given to us. the transactions withthe related parties are in compliance with Section 177 and 188 of the Act where applicableand the details of such transactions have been disclosed in the Financial Statements asrequired under Indian Accounting Standards (IND AS) 24 Related party Disclosuresspecified under section 133 of the Act read with Rule 7 of the Companies (Accounts)Rules. 2014.

(xiv) According to the information and explanations given to us. the Company did notmake any preferential allotment or private placement of shares or debentures during theyear. Accordingly the provisions of paragraph 3(xiv) of the Order are not applicable tothe Company and hence not commented upon.

(xv) According to the information and explanations given to us the Company did notenter into any non-cash transactions with directors or persons connected with directorsduring the year. Accordingly the provisions of paragraph 3(xv) of the Order are notapplicable to the Company and hence not commented upon.

'. .(xvi) According to the information and explanations given to us. the Company is notrequired to be registered under section 45-IA of the Reserve Bank of India Act 1934.

- For K. B. Gosalia & Co.
Chartered Accountants
ICAI Firm Registration Number: 123179W

 

Kalpeslyoosiilia
Proprietor/
Membership Number - 113382
Place: Mumbai
Date:

"Annexure 2" to the Independent Auditors' Report

The Annexure referred to in our Independent Auditors' Report to the members of theCompany on the Standalonefinancial statementsfor the year ended 31 March 2020 >vereport that:

Report on the Internal Financial Controls under Clause (i) of Sub-section 3 of Section143 of the Companies Act 2013 ("the Act"):

We have audited the internal Financial controls over financial reporting of SPECULARMARKETING AND FINANCING LIMITED(‘the Company') as of March 31. 2020 in conjunctionwith our audit of thefinancial statements of the Company for the year ended on ' . thatdate.

Management's Responsibility for Internal Financial Controls

. The Company's management is responsible for establishing and maintaining internalfinancial controls based on the internal control over financial reporting criteriaestablished by the Company considering the essential components of internal control statedin the Guidance Note on Audit of Internal Financial Controls Over Financial Reportingissued by the Institute of Chartered Accountants of India (TCAI').These responsibilitiesinclude the design implementation and maintenance of adequate internal financial controlsthat were operating effectively for ensuring the orderly and efficient conduct of itsbusiness including adherence to company's policies the safeguarding of its assets theprevention and detection of frauds and errors the accuracy and completeness of theaccounting records and the timely preparation of reliable financial information asrequired under the Companies Act 2013.

Auditors' Responsibility

Our responsibility is to express an opinion on the Company's internal financialcontrolsjover financial reporting based on our audit. We conducted our audit in accordancewith the Guidance Note on Audit of Internal Financial Controls Over Financial Reporting(the "Guidance Note") and the Standards on Auditing issued by ICAI and deemedto be prescribed under section 143(10) of the Companies Act. 2013 to the extentapplicable to an audit of internal financial controls. Those Standards and the GuidanceNote require that we comply with ethical requirements and plan and perform the audit toobtain reasonable assurance about whether adequate internal financial controls overfinancial reporting was established and maintained and if such controls operatedeffectively in all material respects.

Our audit involves performing procedures to obtain audit evidence about the adequacy ofthe internal financial controls system over financial reporting and their operatingeffectiveness. Our audit of internal financial controls over financial reporting includedobtaining an understanding of internal financial controls over financial reportingassessing the risk that a material weakness exists and testing and evaluating the designand operating effectiveness of internal control based on the assessed risk. The proceduresselected depend on the auditor's judgement including the assessment of the risks ofmaterial misstatement of the financial statements whether due to fraud or error.

We believe that the audit evidence we have obtained is sufficient and appropriate toprovide a basis for our audit opinion on the Company's internal financial controls systemover Financial reporting.

Meaning of Internal Financial Controls over Financial Reporting

A company's internal financial control over financial reporting is a process designedto provide reasonable assurance regarding the reliability of financial reporting and thepreparation of financial statements for external purposes in accordance with generallyaccepted accounting principles. A company's internal financial control over financial '.reporting includes those policies and procedures that (1) pertain to the maintenance ofrecords that in reasonable detail accurately and fairly reflect the transactions anddispositions of the assets of the company; (2) provide reasonable assurance thattransactions are recorded as necessary to permit preparation of financial statements inaccordance with generally accepted accounting principles and that receipts andexpenditures 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 Financial Reporting

Because of the inherent limitations of internal financial controls over financialreporting including the possibility of collusion or improper management override ofcontrols material misstatements due to error or fraud may occur and not be detected.Also projections of any evaluation of the internal financial controls over financialreporting to future periods aresubject to the risk that the internal financial controlover financial reporting may become inadequate because of changes in conditions or thatthe degree of compliance with the policies or procedures may deteriorate.

Opinion

In our opinion to the best of our information and according to the explanations givento us the Company has in all material respects an adequate internal financial controlssystem over financial reporting and such internal financial controls over financialreporting were operating effectively as at March 31 2020. based on the internal controlover financial reporting criteria established by the Company considering the essentialcomponents of internal control stated in the Guidance Note on Audit of Internal FinancialControls Over Financial Reporting issued by the Institute of Chartered Accountants ofIndia.

For K. B. Gosalia & Co.
Chartered Accountants
ICAI Firm Registration Number: 123179W ^ lie

 

Kalpesh/Gojsalia
Proprietor/
Membership Number - 113582
Place: Mumbai %
Date:

INDEPENDENT AUDITOR'S REPORT

TO THE BOARD OF DIRECTORS OF SPECULAR MARKETING &

FINANCING LIMITED.

Report on the audit of the Standalone Financial Results Opinion

We have audited the accompanying standalone quarterly financial results of SPECULARMARKETING & FINANCING LIMITED (the company) for the quarter ended 31stMarch 2020 and the year to date results for the period from Is1 April 2019 to31s' March 2020 attached herewith being submitted by the company pursuant tothe requirement of Regulation 33 of the SEB1 (Listing Obligations and DisclosureRequirements) Regulations

2015 as amended ("Listing Regulations").

In our opinion and to the best of our information and according to the explanationsgiven to us these standalone financial results:

a) are presented in accordance with the requirements of Regulation 33 of the ListingRegulations in this regard; and

b) give a true and fair view in conformity with the recognition and measurementprinciples laid down in the applicable accounting standards and other accountingprinciples generally accepted in India of the net profit/loss and other comprehensiveincome and other financial information for the quarter ended 31st March 2020 aswell as the year to date results for the period from 1st April 2019 to 31stMarch 2020.

Basis for Opinion

We conducted our audit in accordance with the Standards on Auditing (SAs) specifiedunder section 143(10) of the Companies Act 2013 (the Act). Our responsibilities underthose Standards are further described in the Auditor's Responsibilities for the Auditof the Standalone Financial Results section of our report. We are independent of theCompany in accordance with the Code of Ethics issued by the Institute of CharteredAccountants of India together with the ethical requirements that are relevant to our auditof the financial results under the provisions of the Companies Act 2013 and the Rulesthere under and we have fulfilled our other ethical responsibilities in accordance withthese requirements and the Code of Ethics. We believe that the audit evidence we haveobtained is sufficient and appropriate to provide a basis for our opinion.

Management's Responsibilities for the Standalone Financial Results

These quarterly financial results as well as the year to date standalone financialresults have been prepared on the basis of the interim financial statements. The Company'sBoard of Directors are responsible for the preparation of these financial results thatgive a true and fair view of the net profit/loss and other comprehensive income and otherfinancial information in accordance with the recognition and measurement principles laiddown in Indian Accounting Standard 34 ‘Interim Financial Reporting' prescribed underSection 133 of the Act read with relevant rules issued there under and other accountingprinciples generally accepted in India and in compliance with Regulation 33 of the ListingRegulations. This responsibility also includes maintenance of adequate accounting recordsin accordance with the provisions of the Act for safeguarding of the assets of the Companyand for preventing and detecting frauds and other irregularities; selection andapplication of appropriate accounting policies; making judgments and estimates that arereasonable and prudent; and design implementation and maintenance of adequate internalfinancial controls that were operating effectively for ensuring the accuracy andcompleteness of the accounting records relevant to the preparation and presentation ofthe standalone financial results that give a true and fair view and are free from materialmisstatement whether due to fraud or error

In preparing the standalone financial results the Board of Directors are responsiblefor assessing the Company's ability to continue as a going concern disclosing asapplicable matters related to going concern and using the going concern basis ofaccounting unless the Board of Directors either intends to liquidate the Company or tocease operations or has no realistic alternative but to do so.

The Board of Directors are also responsible for overseeing the Company's financialreporting process.

Auditor's Responsibilities for the Audit of the Standalone Financial Results

Our objectives are to obtain reasonable assurance about whether the standalonefinancial results as a whole are free from material misstatement whether due to fraud orerror and to issue an auditor's report that includes our opinion. Reasonable assurance isa high leve^ of assurance but is not a guarantee that an audit conducted in accordancewith SAs will always detect a material misstatement when it exists. Misstatements canarise from fraud or error and are considered material if individually or in theaggregate they could reasonably be expected to influence the economic decisions of userstaken on the basis of these standalone financial results

As part of an audit in accordance with SAs we exercise professional judgment andmaintain professional skepticism throughout the audit. We also:

• Identify and assess the risks of material misstatement of the standalonefinancial results whether due to fraud or error design and perform audit proceduresresponsive to those risks and obtain audit evidence that is sufficient and appropriate toprovide a basis for our opinion. The risk of not detecting a material misstatementresulting from fraud is higher than for one resulting from error as fraud may involvecollusion forgery intentional omissions misrepresentations or the override of internalcontrol.

• Obtain an understanding of internal control relevant to the audit in order todesign audit procedures that are appropriate in the circumstances but not for the purposeof expressing an opinion on the effectiveness of the company's internal control.

• Evaluate the appropriateness of accounting policies used and the reasonablenessof accounting estimates and related disclosures made by the Board of Directors.

• Conclude on the appropriateness of the Board of Directors' use of the goingconcern basis of accounting and based on the audit evidence obtained whether a materialuncertainty exists related to events or conditions that may cast significant doubt on theCompany's ability to continue as a going concern. If we conclude that a materialuncertainty exists we are required to draw attention in our auditor's report to therelated disclosures in the financial results or if such disclosures are inadequate tomodify our opinion. Our conclusions are based on the audit evidence obtained up to thedate of our auditor's report. However future events or conditions may cause the Companyto cease to continue as a going concern.

• Evaluate the overall presentation structure and content of the standalonefinancial results including the disclosures and whether the financial results representthe underlying transactions and events in a manner that achieves fair presentation.

We communicate with those charged with governance regarding among other matters theplanned scope and timing of the audit and significant audit findings including anysignificant deficiencies in internal control that we identify during our audit.

We also provide those charged with governance with a statement that we have compliedwith relevant ethical requirements regarding independence and to communicate with themall relationships and other matters that may reasonably be thought to bear on ourindependence and where applicable related safeguards.

For K. B. Gosalia & Co.
Chartered Accountants
ICAI Firm Registration Number: 123179W

 

Ka 1 pesh Gosalia
Proprietor )
MemberKip Number - 113582
Place: Mumbai
Date: 26/06/2020
UDIN: 20113582AAAACS5044

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