Question

From the following information extracted from the books of Howrach Ltd., prepare Balance Sheet of the company as at 31st March, 2026, as per Schedule III of the Companies Act, 2013:

	(₹ in '000)		(₹ in '000)
Long-term Borrowings	1,000	Property, Plant and Equipment	1,600
Trade Payable	60	Inventories	40
Share Capital	800	Trade Receivables	160
Reserves and Surplus	180	Cash and Cash Equivalents	240

Answer 1

Balance Sheet of Howrach Ltd.
as at March 31, 2026

Particulars	Note No.	Amount (₹ in ‘000)
I. Equity and Liabilities
1. Shareholders’ Funds
a. Share Capital		800
b. Reserves and Surplus		180
2. Non-Current Liabilities
Long-term Borrowings		1,000
3. Current Liabilities
Trade Payables		60
Total		2,040
II. Assets
1. Non-Current Assets
Property, Plant and Equipment		1,600
2. Current Assets
Inventories		40
Trade Receivables		160
Cash and Cash Equivalents		240
Total		2,040