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Cash Flow Statement 4.51

17. Balance Sheet of A Ltd. as at 31st March, 2024 was as follows:
Particulars Note No. 31st March, 31st March,
2024 (`) 2023 (`)
I. EQUITY AND LIABILITIES
1. Shareholders’ Funds
(a) Share Capital 8,40,000 6,00,000
(b) Reserves and Surplus 2,46,000 1,20,000
2. Non-Current Liabilities
Long-term Borrowings 1 1,50,000 1,50,000
3. Current Liabilities
(a) Short-term Borrowings 2 75,000 90,000
(b) Trade Payables 2,49,000 1,50,000
(c) Short-term Provisions 3 60,000 45,000
Total 16,20,000 11,55,000
II. ASSETS
1. Non-Current Assets
(a) Property, Plant and Equipment and Intangible Assets:
(i) Property, Plant and Equipment (Net) 4 3,90,000 4,80,000
(ii) Intangible Assets 5 30,000 60,000
(b) Non-current Investments 7,50,000 3,75,000
2. Current Assets
(a) Current Investments 6 90,000 60,000
(b) Inventories 90,000 30,000
(c) Trade Receivables 1,95,000 90,000
(d) Other Current Assets 7 39,000 15,000
(e) Cash and Cash Equivalents 36,000 45,000
Total 16,20,000 11,55,000

Notes to Accounts
Particulars 31st March, 31st March,
2024 (`) 2023 (`)
1. Long-term Borrowings
12% Loan 1,50,000 1,50,000
2. Short-term Borrowings
Bank Overdraft 75,000 90,000
3. Short-term Provisions
Provision for Tax 60,000 45,000
4. Property, Plant and Equipment
Plant and Machinery 5,40,000 6,00,000
Less: Provision for Depreciation 1,50,000 1,20,000
3,90,000 4,80,000
5. Intangible Assets
Trademarks 30,000 60,000
6. Current Investments
Short-term Investments 90,000 60,000
7. Other Current Assets
Prepaid Expenses 39,000 15,000