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HINDUSTAN HOUSING COMPANY LTD.

18 September 2023 | 12:00

Industry >> Finance - Housing

Select Another Company

ISIN No INE083O01019 BSE Code / NSE Code 509650 / ZHINDHSG Book Value (Rs.) 23,443.88 Face Value 25.00
Bookclosure 26/09/2024 52Week High 39 EPS 976.16 P/E 0.04
Market Cap. 0.09 Cr. 52Week Low 39 P/BV / Div Yield (%) 0.00 / 0.00 Market Lot 1.00
Security Type Other

NOTES TO ACCOUNTS

You can view the entire text of Notes to accounts of the company for the latest year
Year End :2015-03 
1.1 The Company has only one class of shares referred to as equity shares having a par value of Rs. 25/- Each holder of equity shares is entitled to one vote per share.

1.2 In the event of liquidation of the Company, the holders of equity shares will be entitled to receive remaining assets of the Company, after distribution of all the preferential amount, in the proportion of the number of equity shares held by each share holders.

2. Pursuant to the Companies Act 2013, the Company has applied the useful lives of the fixed assets as specified in Schedule II, except in respect of computer software, where the amortisation is made as per the policy consistently followed by the Company in the past. Accordingly, the unamortised carrying values of the fixed assets are being depreciated over the remaining useful lives of the respective assets, after considering the specified residual value of the assets. The written down value of Fixed Assets whose lives have expired as at I st April 2014, have been adjusted, net of tax, in opening balance of statement of Profit and Loss.

3. The Regional Provident Fund Office, Mumbai (RPFO) vide its Order dated 24.09.2013 had directed the Company to pay Provident Fund dues amounting to Rs. 23.55 Lacs in respect of certain contract workers, retrospectively w.e.f. 01.04.1999 onwards. The RPFO has fully recovered the said amount from the Company. The Company has however, preferred an appeal against the Order before the EPF Appellate Tribunal, New Delhi (EPFAT). Pending decision of the EPFAT, the amount so recovered has been disclosed under the heading "Long Term loans & Advances". The interest and penalty, if any, payable thereon is presently not ascertainable.

4. Segment Reporting:

The Company is, at present, primarily engaged in a single business segment of providing and rendering administrative and allied services and operates only in a single geographical segment.

5. Related Party Disclosures:

As per Accounting Standard 18, the disclosures of transactions with related parties are as under : I) Relationships:

(a) Related Parties where control exists (on the Company):

i) Bachhraj & Company Pvt. Ltd.

ii) Sikkim Jansewa Pratisthan Pvt. Ltd.

iii) Jamnalal Sons Pvt. Ltd.

c) Enterprises over which Key Managerial Personnel (KMP) or their relatives are able to exercise ' Significant Influence, where transactions have taken place.

6. (a) "Other Liabilities" and "Creditor for Capital Goods" in Note 7' to Account include (i) Rs. Nil (31.03.2014 Rs. Nil) due to micro and small enterprises registered under the Micro, Small and Medium Enterprises Development Act, 2006 (MSME); and (ii) Rs. 33,03,007 (31.03.2014 Rs. 29,35,874/-) due to other creditors.

(b) No interest is paid / payable during the year and there in no interest accrued / payable under the MSME at the close of the year.

(c) The above information has been determined to the extent such parties could be identified on the basis of the information available with the Company regarding the status of the suppliers under the MSME

7. In the opinion of the Board of Directors, all items of Current Assets, Loans and Advances continue to have a realizable value of at least the amounts at which they are stated in the Balance Sheet, unless otherwise stated.

8. Balances of Loans and advances, Creditors for Capital goods and Sundry Deposits are subject to confirmation and are as per books of account only. However, in the opinion of management, the reconciliation will not have any material impact on profitability of the Company for the year.

9. Effective from April 01,2014 the Company has charged depreciation based on the remaining useful life of the assets as per the requirement of Schedule II of the Companies Act, 2013. Due to above, the depreciation charge for the year ended March 31,2015 is higher by Rs. 36,96,700/- Further, based on transitional provision of Schedule II, an amount Rs. 9,88,404/- ( net of deferred tax Rs. 4,41,992/-) has been recognised in the Retained Earnings.

10. The provisions of Section 135 of the Companies Act, 2013 read together with the rules framed thereunder relating to CSR initiatives which need to be undertaken by specified companies are at present not applicable to the Company.

11. Previous year's figures have been regrouped / reclassified wherever necessary.