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STABNET MERCHANDISE PRIVATE  LIMITED

NOTES ANNEXED TO AND FORMING PART OF ACCOUNTS AS ON 31/03/2026

 

NOTES ON ACCOUNTS

1.  Significant Accounting Policies:

(a)    The Company prepares its financial statements according to going concern basis and normally accepted principles. Items of Income & Expenditure are accounted for on accrual basis except otherwise stated.

(b)   Investments have been taken at cost.

(c)    Taxation ::

Provision for Income Tax comprises of current tax and deferred tax charge or release. Deferred tax is recognized, subject to consideration of prudence, on timing differences, being difference between taxable and accounting income / expenditure that originate in one period and are capable of reversal in one or more subsequent period(s). Deferred Tax Assets are not recognized unless there is “virtual certainty” that sufficient future taxable income wil be available against which such deferred tax assets will be realized.

 

2.  Notes on Accounts :

(a)    On the consideration of prudence, the deferred tax assets on brought forward losses has not been recognized in terms of Accounting Standard – 22 on “ Accounting for Taxes on Income issued by ICAI.

(b)   Figures have been rounded off to the nearest rupee

(c)    Previous years figures have been re-arranged / re-grouped wherever necessary.

(d)   The company is a subsidiary company of M/s Starnet Technologies Limited

 

_____________________		}
		}
		} Directors
		}
_____________________		}

In terms of our report of even date annexed herewith.

 For ABC & COMPANY                                                                                                   

Chartered Accountants                                                            

                         

 

 

(ANITA KUMARI)                                                    

Proprietor

Membership No. 012345

 

15/5 N S Road

21^ST Floor, Kolkata – 700 001.

 

Dated:   17th April, 2026

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