Nawratan Arts Limited Annual Report and Financials

Particulars

2023

2022

ASSETS

Non-Current assets

(A) Financial Assets

(i) Investments

16,004.05

16,004.05

(ii) Loans

9,649.15

744.15

Total Non-Current Assets

25,653.20

16,748.20

Current assets

(A) Inventories

-

-

(B) Financial Assets

(i) Trade Receivables

1,774.86

1,850.80

(ii) Cash and Cash Equivalents

595.78

50.39

(iii) Bank Balance other than (ii) above

-

(C) Current Tax Assets(Net)

-

-

(D) Other Current Assets

324.37

324.37

Total Current Assets

2,695.01

2,225.56

TOTAL ASSETS

28,348.21

18,973.75

EQUITY AND LIABILITIES

Equity

(A)  Equity Share capital

11,000.00

11,000.00

(B)  Other Equity

3,970.73

4,387.52

Total Equity Liabilities

14,970.73

15,387.52

(A)  Non-Current Liabilities

(i)Unsecured Long term Borrowings

9,752.59

-

(ii)Deffered Tax Liabilities(Net)

3,363.18

3,363.18

Total Non-Current Liabilities

13,115.77

3,363.18

 (B) Current Liabilities

(i)Financial Liabilities

(a)Trade Payables

-

25

(ii)Other Current Liabilities

261.71

198.05

Total Current Liabilities

261.71

223.05

Total current & Non current liabilities

13,377.48

3,586.23

TOTAL LIABILITIES

28,348.21

18,973.75

Particulars

2023

2022

Income

Revenue from operations

-

-

Other income

  -

210.33

Total Revenue(I + II)

  -

210.33

Expenses  :

Purchase of Stock-in-Trade

-

-

Change in Inventories of Stock in Trade

-

-

Employee benefit Expenses

50

-

Other expenses

366.79

322.94

Total expenses

416.79

322.94

Profit before tax (V-VI)

-416.79

-112.61

Tax expense :

(1) Current tax

-

-

(2) Tax adjustments of earlier years

-

-

(3) Deferred tax

-

-

Profit (loss) for the period

-416.79

-112.61

Other Comprehensive  Income, net of tax

-

-

Total Comprehensive Income for the period

-416.79

-112.61

Particulars

2023

2022

A)   Cash flow from operating activities

Net Profit / (Loss) before extraordinary items and tax

-416.79

-112.61

Adjustments for:

Profit on Sale of Investments

-

-208.72

Dividend Received

-

-1.61

Operating profit / (loss) before working capital changes

-416.79

-322.94

Changes in working capital:

(Increase)/Decrease in Inventories

-

-

(Increase)/Decrease in Trade receivables

75.94

45.74

Increase/(Decrease) in Trade payables

38.65

67.54

Increase/(Decrease) in Other Current Assets

-8,905.00

-500

Net Cash From Operating Activities

-9,207.19

-709.66

B)   Cash flow from Investing activities

Net Proceeds from dealings in Investments

-

298.02

Net cash flow from / (used in) Investing activities (B)

-

298.02

C)   Cash flow from financing activities

Net cash flow from / (used in) financing activities (C)

-

-

Increase /(Decrease) in Long Term Borrowings

9,752.59

-

9,752.59

-

Net increase / (decrease) in Cash and cash equivalents (A+B+C)

545.4

-411.64

Cash and cash equivalents at the beginning of the year

50.39

462.03

Cash and cash equivalents at the end of the year

595.78

50.39