1.  METHOD OF ACCOUNTING:
 
 The accounts are prepared in accordance with the applicable mandatory
 accounting standards (AS) issued by the Institute of Chartered
 Accountants of India. Generally accrual basis is adopted in the
 preparation of accounts. Except AS-11 issued by ICAI.
 
 REVENUE RECOGNITION
 
 Revenue from Consultancy and Software Development in recognized as per
 the terms of specific contracts and based on software development and
 invoiced to the clients.
 
 FIXED ASSETS
 
 Fixed Assets have been valued at cost less depreciation. Cost includes
 other attributable expenses relatable to the cost of acquisition.
 
 DEPRECIATION
 
 Depreciation of Fixed Assets, has been provided on Straight Line Method
 at the rate prescribed in the Companies Act, 1956. As per management
 opinion company has not provided any deprecation of Building and
 License Fee included under Intangible Assets. And company not provided
 deprecations on IPR for films rights and company provide deprecation in
 the year of release of the films.
 
 INVESTMENTS
 
 Company valued its investments at Cost at the end of the year but
 company not diffracted his investments into long term investments to
 current investments.
 
 Company has not making any provision for dilatation in the value of
 shares and securities. And as per management opinion there is no
 requirements to make any provisions for the same.
 
 BORROWING COSTS
 
 Borrowing costs, which are not directly attributable to acquisition of
 the assets, are recognized as expenses under interest and finance
 charges.
 
 RETIREMENT BENEFITS TO THE EMPLOYEES
 
 The Company''s Liability in the form of Provident Fund is fully charged
 to Revenue Expenditure. Liability towards Gratuity has been provided as
 per managements calculation base on the service contracts. Provision
 has been made for Leave Encashment on actual basis.
 
 FOREIGN CURRENCY TRANSLATION
 
 Foreign currency transactions are recorded at exchange rates prevailing
 on the date of respective transactions.
 
 Current assets and current liabilities in foreign currencies existing
 at balance sheet date are translated at year-end rates.
 
 Foreign currency translation differences related to acquisition of
 imported fixed assets, if any are adjusted in the carrying amount of
 the related fixed assets. All other foreign currency gains and losses
 are recognized in the profit and loss account. Conversion of Maars
 software FZLLC are as under.
 
 Fixed Assets and capital and partner account are converted at
 historical rate that is 1AED = Rs 12.54.  x All Currents assets like
 loans and advances, creditors, debtors, inventory are converted at
 closing rate as on 31.3.2011 that is 1AED = Rs 12.33 Items of profit
 and loss account and all the expenses and revenue are converted at
 Average rate as on 31.3.2011 that is 1AED = Rs 12.327.